Introduction: Acupuncture is a therapeutic technique based on the concepts of the Traditional Chinese Medicine, which mechanism of action could be explained by the efferent nervous system from stimulation of specific points on the body surface. Aim: The objective is to study the acupuncture effects in the treatment of tinnitus, and the changes provoked on the distortion product otoacoustic emissions. Material and methods: Eight patients with tinnitus were selected and treated by fifteen weekly sessions of acupuncture at the Federal University of Sao Paulo. Results: All patients related positive alterations in the intensity and frequency of tinnitus. In the distortion product otoacoustic emissions, changes in the amplitude were seen in all patients, what could explain the mechanism of action of acupuncture on the cochlea, most specifically on the mechanical activity of the outer hair cells. Conclusion: The results showed that good practice of acupuncture, used together with diagnosis improvements, is a great therapeutic method in the treatment of patients with tinnitus.