Tehran University of Medical Sciences Auditory and Vestibular Research 2423-480X 0 0 2025 08 30 1462 1462 Sahand Nazeri Department of Audiology, School of Rehabilitation Sciences, Tehran University of Medical Sciences, Pich-e-Shemiran, Enghelab Ave., Tehran 1148965141, Iran. Farzaneh Fatahi Department of Audiology, School of Rehabilitation Sciences, Tehran University of Medical Sciences, Pich-e-Shemiran, Enghelab Ave., Tehran 1148965141, Iran. Saeed Talebian Department of Physiotherapy, School of Rehabilitation Sciences, Tehran University of Medical Sciences, Pich-e-Shemiran, Enghelab Ave., Tehran 1148965141, Iran. Nasrin Yazdani Otorhinolaryngology Research Center, Department of Otorhinolaryngology-Head and Neck Surgery, Amir Alam Hospital, Tehran University of Medical Sciences, North Saadi Ave., Tehran 1145765111, Iran. 2025 06 21 2025 08 27 Background and Aim: Tinnitus, the perception of sound without an external source, significantly affects the quality of life for millions worldwide. Although many studies have explored its pathophysiology and neural underpinnings using various methods during resting states, the influence of eye state on neural activity remains poorly understood. This study examined brain activity differences between eyes-closed and eyes-open resting states in individuals with chronic tinnitus. Methods: In this cross-sectional study, twenty patients with chronic tinnitus underwent Electroencephalography (EEG) during both eyes-closed and eyes-open resting states. EEG power spectra, source localization, and functional connectivity were analyzed across eight frequency bands. Paired-sample t-test and Statistical Non-Parametric Mapping (SnPM) test compared activity between these conditions. Results: Eyes-closed recordings showed decreased delta, theta, and gamma power, increased alpha 1 and alpha 2 power, and a complex beta pattern (increased beta 1, decreased beta 2 and beta 3) compared to eyes-open. Source localization analysis revealed greater activity in regions associated with memory, attention, and emotional processing during eyes-closed compared to eyes-open. Functional connectivity analysis indicated stronger connections between auditory and memory-related regions in eyes-closed compared to eyes-open. Conclusions: This preliminary study demonstrated distinct EEG power spectra, source localization, and functional connectivity between eyes-closed and eyes-open states in chronic tinnitus patients, suggesting state-specific neural patterns. Findings highlight interactions of sensory, cognitive, and affective processes, potentially relevant to tinnitus. Further research with control groups and larger samples is needed to confirm tinnitus-specific effects and optimize EEG conditions for elucidating neural mechanisms and guiding targeted interventions. https://avr.tums.ac.ir/index.php/avr/article/view/1462