Tehran University of Medical Sciences Auditory and Vestibular Research 2423-480X 30 4 2021 06 21 220 231 Hossein Seraji Department of Audiology, School of Rehabilitation, Tehran University of Medical Sciences, Tehran, Iran Ghassem Mohammadkhani Department of Audiology, School of Rehabilitation, Tehran University of Medical Sciences, Tehran, Iran Seyyed Mohammad Reza Taghavi Department of Audiology, School of Rehabilitation, Tehran University of Medical Sciences, Tehran, Iran 2021 02 22 2021 04 24 Background and Aim: Subjective tinnitus is a phantom auditory perception caused by different factors and affects the patient’s quality of life. The tinnitus pathophysiology is not fully unders­tood; therefore, there is no effective treatment for tinnitus. Along with other methods, auditory evoked potentials (AEPs) may be helpful in understanding this condition and the involved struc­tures. This study aimed to review the applications of AEPs in tinnitus studies. Recent Findings: The studies investigating tinnitus were categorized into three groups of tinnitus pathophysiology, pre- or post-treatment/intervention evaluation of tinnitus, and objective diagnosis of tinnitus. Contradictory and unrepeatable findings were observed in each group. Conclusion: Discrepancies in the results of AEPs studies can be due to between-group and within-group differences, lack of proper matching in terms of tinnitus etiology and hearing loss, and difference in neurophysiologic models of tinnitus. https://avr.tums.ac.ir/index.php/avr/article/view/925