OBJECTIVE To invest igate the therapeutic effects of music combined cognitive behavioral therapy on subjective tinnitus and the changes in spectral characteristics of resting electroencephalogram(EEG) before and after treatment under eyes closed condition. METHODS 8 patients with subjective tinnitus were enrolled as experimental group including 4 males and 4 females, with a mean age of 33.57±8.52 years from 18 to 40 years, 6.00±3.63 months of illness and right-handedness. Music combined cognitive behavioral therapy included a total of 6 sessions of treatment. The initial session of the treatment aimed to establish basic trust with the patient and understand the patient's personality, tinnitus symptoms, medical history, and other basic conditions. The light music which was specially processed by mactching the frequency and intensity to the patient's tinnitus were selected as combined audio of cognitive behavioral therapy. 7 minutes of closed-eye resting state EEG, THI scale, VAS scale, and SAS scale of the patients with subjective tinnitus were collected. The last 5 sessions was a tailored relaxation therapy including training and counseling patients to understand the treatment feedback after each meeting. After 3 months of the therapy, 7 minutes of EEG, THI, VAS and SAS scales of the 8 patients were asessed. The results of 7min-EEG, THI, VAS, and SAS scales were compared in patients with tinnitus before and after treatment. In addition, 8 patients with normal hearing and without tinnitus were enrolled as control group including 4 males and 4 females, with a mean age of 21.26±7.56 years from 20 to 45 years and right-handedness. The control group underwent 7 minutes of EEG examination. RESULTS The difference between the two groups before treatment was statistically significant(t =4.404, P <0.05). The full-band(0.5-44 Hz) energy of EEG before and after treatment in 8 patients with subjective tinnitus was statistically significant(t =3.705, P <0.05), and the average power of EEG after treatment in the experimental group and the control group was similar. The THI scale(t =3.664, P <0.05) and VAS scale(t =3.265, P <0.05) were compared before and after treatment and the difference was statistically significant. The difference of SAS scales between the two groups was not statistically significant(P >0.05). CONCLUSION Music combined with cognitive behavioral therapy has a significant effect on subjective tinnitusand the closed-eye resting state of brain power can show the recovery of subjective tinnitus of patients objectively which has significance for rehabilitation.