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 3 Studies showed benefits using CES against Tinnitus

A VA study used an AlphaStim™  device.     Applying acupuncture at 13 sites around the ear for a total of 15-20 mins. 20 people perceived an improvement in their tinnitus (in 27 of 33 ears considered to have tinnitus); Improvement lasted 20 mins to 6 months (end of study). Neither age or how long person had had tinnitus affected outcomes (Engleberg, 1985)

Two other studies used CES to treat tinnitus –  (Johnson et al, 2010; Johnson et al, 2016)

One person reported intensified tinnitus

Postmarketing survey reports 1 out of 500 users experienced intensified tinnitus.    Daniel Kirsch, author of “The Science Behind Cranial Electrotherapy Stimulation” (2nd Ed., 2002), includes details in his  book of a “Postmarketing survey of Alpha-Stim™ CES patients“, which reported that all negative effects were mild and self-limiting (472 people reported no negative side-effects) and that only 1 out of the 500 people surveyed Alpha-Stim™users said they had experienced intensified tinnitus. The instructions for the SOTA Bio-tuner, however,  say not to use their device if you are  prone to or experience  tinnitus. 

References

Engelberg, M, et. al. (1985) Transcutaneous electrical stimulation for tinnitus. Laryngoscope, 95(10):1,167-1,173. Presented at the Meeting of the Southern Section of the American Laryngological, Rhinological and Otological Society, New Orleans, Louisiana, January, 1985.

Johnson, Mark, Bodenhamer-Davis, Eugenia, and Bailey, Laurie. (2010) Neurofeedback, cranial electrotherapy stimulation and microcurrent electrical stimulation to treat tinnitus: a case series. Poster presented at Helping the Brain Help Us, the 18th Annual meeting of the International Society for Neurotherapy and Research, Denver, Colorado, September 29-October 3, 2010. pdf

Mark L. Johnson, Eugenia Bodenhamer-Davis, and Michael S. Gates. (2016) Neuromodulation Methods to Suppress Tinnitus in Somatosensory Subtypes: A Case Series. Neuroregulation, Vol. 3(4):150-161.