Tehran University of Medical Sciences Auditory and Vestibular Research 2423-480X 34 4 2025 03 01 328 335 EN Manoosh Sobhany Department of Audiology, University of Social Welfare and Rehabilitation Sciences, Tehran, Iran Younes Lotfi Department of Audiology, University of Social Welfare and Rehabilitation Sciences, Tehran, Iran Saeed Talebian Motor Control Laboratory, School of Rehabilitation, Tehran University of Medical Sciences, Tehran, Iran Enayatollah Bakhshi Department of Biostatistics and Epidemiology, University of Social Welfare and Rehabilitation Sciences, Tehran, Iran Mohanna Javanbakht Department of Audiology, University of Social Welfare and Rehabilitation Sciences, Tehran, Iran AND Pediatric Neurorehabilitation Research Center, University of Social Welfare and Rehabilitation Sciences, Tehran, Iran 2024 11 18 2025 02 22 Background and Aim: Recent studies try to clarify the difference of neuro-physiological responses of people with tinnitus. Quantitative Electroencephalography (QEEG) analysis is different in the eyes-closed or eyes-open conditions. This study aimed to compare the EEG activity of tinnitus patients between eyes-closed and eyes-open conditions at rest position. Methods: Participants were 46 people with tinnitus (34 males and 12 females). Their QEEG was recorded in two eye conditions (close/open) for three minutes at resting position. Relative power of delta, theta, alpha, beta and gamma bands were estimated. Paired t-test was used for comparison of Delta/Alpha Ratio (DAR), and Delta+Theta/Alpha+Beta Ratio (DTABR) between the two eye conditions. Results: The DAR and DTABR ratios were significantly higher in the eyes-open condition compared to the eyes-closed condition (p=0.009 and p=0.016, respectively). The delta power increased and alpha power decreased significantly in the eyes-open condition compared to the eyes-closed condition (p<0.001). Conclusion: People with tinnitus have different EEG activities in eyes open/closed conditions. Increased delta power and decreased alpha power in the eyes-open condition may be an indicative of severe tinnitus. It seems better to record EEG activity with eyes open. Increased DAR is a good indicator in the eyes-open condition which is recommended to be used as a potential biomarker for comparing the severity of tinnitus. https://avr.tums.ac.ir/index.php/avr/article/view/1394