Tinnitus is the experience of sound in the absence of external stimulation. The sounds are commonly like a musical tone, or a rushing sound like escaping steam, or air. Tinnitus can disturb sleep and concentration. The causes of tinnitus are multifaceted, but different forms of hearing loss are common, and in particular noise-induced hearing loss. Individual differences in adaption to tinnitus are important, but there is no satisfactory explanation for why some individuals are more bothered by tinnitus than others. One neglected factor in tinnitus research is the role of cognitive processes. The aim of the project is to investigate the relation between working memory, selective attention and tinnitus in order to develop a model for tinnitus distress and to test the model experimentally. The major questions deal with how attention influences annoyance and how the tinnitus sound can disrupt working memory function. The answer to these questions is expected to provide insight for the understanding of tinnitus and will also have implications for treatment.