Tehran University of Medical Sciences Auditory and Vestibular Research 2423-480X 0 0 2026 05 20 1549 1549 Zohreh Zameni Rehabilitation Research Center, Department of Audiology, School of Rehabilitation Sciences, Iran University of Medical Sciences, Tehran, Iran Maryam Sadeghijam Rehabilitation Research Center, Department of Audiology, School of Rehabilitation Sciences, Iran University of Medical Sciences Behzad Yousefipour Department of Electrical Engineering, Sharif University of Technology, Tehran, Iran Seyyed Jalal Sameni a) Rehabilitation Research Center, Department of Audiology, School of Rehabilitation Sciences, Iran University of Medical Sciences, Tehran, Iran Sebelan Danishvar College of Engineering, Design and Physical Sciences, Brunel University London, UK 2026 02 20 2026 05 20 Background and Aim: Given that the loudness obtained through the conventional methods cannot accurately represent the loudness of tinnitus due to the phenomenon of recruitment, and that the self-reported loudness is more reflective of tinnitus-related distress, and considering that previous studies have not demonstrated a significant correlation between tinnitus loudness and specific brain regions, the present study may provide a more appropriate method for evaluating tinnitus loudness and reveal stronger associations between loudness and brain areas. In this study, we addressed the relationship between tinnitus loudness estimates  and resting-state electroencephalography (EEG) activity in tinnitus-associated brain networks. Methods: In this cross-sectional correlational study, twenty-one subjects with normal to moderate high-frequency hearing loss and tinnitus underwent psychoacoustic assessments including the Visual Analog Scales for Loudness (VAS-L), pitch matching, and loudness matching in both dB SL and phon units. Subsequently, EEG was recorded from all participants. The collected data were analyzed using statistical methods to examine the correlation between study variables and brain networks. Results: Loudness in the phon was inversely related to delta band power and theta/alpha ratio in the frontal and central regions, but loudness in dB SL was positively correlated with delta band power in the right frontal region. Furthermore, self-reported loudness on the VAS was negatively correlated with theta-band power in the temporal and central regions. Conclusion: These results emphasize the multifactorial nature of tinnitus perception and suggest that phon may be a more sensitive measure of tinnitus loudness. https://avr.tums.ac.ir/index.php/avr/article/view/1549 https://avr.tums.ac.ir/index.php/avr/article/download/1549/684