To explore the risk factors associated with tinnitus， provide clinical basis for the etiology and pathogenesis of tinnitus， and guide the prevention and treatment of tinnitus. Methods:Using the questionnaire method to investigate the basic situation， basic diseases and the severity of tinnitus visual simulation score (VAS) of 103 patients with tinnitus， recording the types of basic diseases， the number of cases and vas values to analyze the related contents statistically. Results:1) In 103 cases of the tinnitus patients， the top three accompanied diseases were 52 cases of cervical spondylosis， 34 cases of hyperlipidemia and 31 cases of hypertension， and the occurrence of the rest were under 10 cases. Patients with other underlying diseases rather than cervical spondylosis， hyperlipidemia and hypertension were 11 cases. Without any known disease but tinnitus， there were only 11 cases. 2) In tinnitus patients with cervical spondylosis， hyperlipidemia and hypertension， those were only accompanied by cervical spondylosis were 20 cases， hyperlipidemia 6 cases， and hypertension 4 cases; while 2 cases were accompanied by cervical vertebra disease and hyperlipidemia， 3 cases hyperlipidemia and hypertension， cervical spondylosis， hyperlipidemia and hypertension 3 cases; 3) The related disease of tinnitus was cervical spondylosis (P<0.05). Hyperlipidemia and hypertension were not related to tinnitus (P>0.05). And it was not considered that the more the types of accompanied diseases were， the more serious the degree of tinnitus were(P>0.05). Conclusion:Cervical spondylosis is one of the most relevant factors of tinnitus， and the correlation between high blood lipids， hypertension and tinnitus needs further study.