Introduction: Tinnitus is a sensation of sound not related to external stimulation. Different procedures have been employed to diagnose the cause of tinnitus. Some authors relate tinnitus to damaged outer hair cells and normal inner cells. Objective: The aim of this study was to determine and analyze high frequency threshold of 9.000 to 20.000 Hz with tinnitus complaint. Method: Seventy-one female patients (142 ears) exhibiting audiometric thresholds better than 25 dB HL across octave frequencies 250 to 8.000 Hz constituted the sample. Two subgroups were determined: Study Group with twenty eight patients (56 ears) with tinnitus complaint, Control Group with forty-three patients (86 ears) without tinnitus. Audiometric thresholds were determined in dBHL across octave frequencies 9, 10, 12,5, 14, 16, 18 and 20 kHz for both groups. Results: Study Group presented audiometric high frequency threshold more elevated than Control Group at the 9, 10 and 12,5 kHz frequencies (p<0,05). Conclusion: Results suggest reduction of hair cells activity of basal cochlear region in patients with tinnitus complaint.