Traditional tinnitus maskers are generators that deliver a grossly inaccurate broad band high energy noise which most tinnitus patients find an excessive noise intrusion, unacceptable and intolerable. Audiometric analysis defines tinnitus in terms of frequency and intensity. The 321Q-minimum energy narrow band microtek maskers (Mikrotek, Medical, Inc. Columbus) deliver a variable width and a low energy noise that is programmable to any frequency within the audible spectrum. We studied one hundred consecutive tinnitus patients. All patients underwent thorough ENT-analysis and audiometry. Only eight of them could be provided with the masking device and only four found some relief with its use. No correlation in the parameters could be found to discriminate between satisfied and unsatisfied patients.