Objective To observe changes of brain function synchronized activity and gray matter structure alterations in patients with chronic subjective tinnitus (ST) with MRI.Methods Resting-state fMRI and 3D T1WI were obtained in 21 chronic ST patients (case group) and 21 healthy volunteers (control group).The voxel-based morphometry and regional homogeneity (ReHo) were used to analyze changes of the gray matter structure and volume.Results Compared with control group,ReHo values of the right superior,middle and inferior temporal gyrus increased in case group (P＜0.05),ReHo values of the right middle orbital frontal gyrus/inferior triangle frontal gyrus,left middle frontal gyrus/angular gyrus and cerebellar vermis decreased (P＜0.05),and the gray matter volume of the right middle temporal gyrus,superior dorsolateral frontal gyrus and left superior medial frontal gyrus decreased in case group (P＜0.01).Furthermore,Re Ho values of the right middle temporal gyrus were positively correlated with tinnitus handicap inventory scores (r=0.604,P=0.005) in case group.Conclusion The neural function synchronized activity and gray matter volume changes in the auditory and non-auditory brain regions of patients with chronic ST,providing references for finding possible neuroimaging markers.