Objectives: This study aims to evaluate the outcomes of masking, counseling, and a new sound therapy protocol in subjectivetinnitus patients.Patients and Methods: This prospective study, conducted between November 2014 and November 2015, included 60 subjectivetinnitus patients (33 males, 27 females; mean age 51.6±11.0 years; range, 29 to 76 years) randomly assigned to five groups. Totalmasking was implemented in four groups (groups 1, 2, 3, and 4), while combined habituation therapy and sound therapy wereimplemented in one group (group 5). Patients that did not benefit from masking therapy were offered habituation therapy. Directivecounseling was applied during each session in group 5 and patients were started on a new sound protocol. Patients were evaluatedwith the tinnitus handicap questionnaire (THQ) in the beginning of the study (THQ1) and in the second (THQ2) and fourth months(THQ3). Patients were evaluated in the second month and regrouped: Patients that benefited from masking therapy were regroupedas group A, patients that did not benefit from masking therapy and continued with habituation therapy were group B, and patientsthat were only treated with habituation formed group C.Results: Median THQ2-THQ1 and THQ3-THQ1 scores were significantly lower in group A (p=0.00063 and p=0.00109, respectively).Median THQ2-THQ1 and THQ3-THQ1 scores were significantly lower in group B (p=0.02421 and p=0.00503, respectively). MedianTHQ3-THQ1 and THQ3-THQ2 scores were significantly lower in group C (p=0.04685 and p=0.00506, respectively).Conclusion: Masking with tinnitus masker could be beneficial in a limited group of patients. Further studies with longer follow-upduration for patients receiving only habituation and habituation after masking failure are warranted.