To compare the difference of the clinical efficacy in subjective tinnitus of liver-kidney deficiencybetween warming needle moxibustion combined with carbamazepine and oral carbamazepine.Methods：According to the randomized controlled trial(RCT),76 patients with subjective tinnitus admitted inBeijing Hepingli HospitalfromJanuary 2015 toOctober2016 were selected as research subjects,and they were randomly divided into an observation group(38 cases）and a control group(38 cases).The observation group was treated with carbamazepine(200 mgpo tid）combined with warming needle moxibustion at Tinggong(SI 19),androutine adcupunture atacupoints near affected earsincluding Ermen(TE 21),Tinghui(GB 2),Tinggong(SI 19),etcand the distal acupointslike Taichong(LV 3）and Taixi(KI 3); the control group was treated with carbamazepine(200 mg po tid).The warming needle moxibustion was given 5 times per week with2 days per weekoff,and the treatment lasted for 2 weeks.The Tinnitus Effect Questionnaire(TEQ）and tinnitus loudness were applied to assess the severity of tinnitus before and after the treatment.Also the effective rate of the 2 groups was compared.Results：(1)Before the treatment,there was no significant differencebetweenthe severity of tinnitus in the 2 groups(P>0.05).After the treatment,the severity of tinnitus were both improved in the 2 groups(P<0.01),which was more significant in the observation groupcompared with that in thecontrolgroup(P<0.05);(2)The tinnitus loudness of both groups wasdecreased after the treatment(P<0.05),which was more significant in the observation group compared with that in the control group(P<0.05);(3）The total effectiverate was 94.44% in the observation group,which was superior to 86.11% in the control group,with statistically significantdifference(P<0.05).Conclusion：The efficacy of the warming needle moxibustion combined with carbamazepine was superior to that of the simple carbamazepine insubjective tinnitusof liver-kidney deficiency.