The theory of “the heart governing the opening of the ears” originates from the Huangdi's Internal Classic(Huang Di Nei Jing)，which suggests that the heart can control the physiological functions of the ear opening.Sudden hearing loss belongs to the category of “sudden deafness” in traditional Chinese medicine(TCM)，and TCM often focuses on the treatment of the liver and kidneys for this condition，paying less attention to the treatment from the perspective of the heart.Based on the theory of “ the heart governing the opening of the ears”，this study analyzed the connection between abnormal physiological functions of the heart and the etiology and pathogenesis of sudden hearing loss.Specifically，the key link in the onset of sudden hearing loss is the blood stasis obstructing orifices due to the abnormal blood vessel function governed by the heart，and the abnormal mental function governed by the heart is an important factor affecting the onset and prognosis of sudden hearing loss.Acupuncture therapy can promote blood circulation and restore the normal blood vessel function by the heart through selecting acupoints along the meridians and in proximity to the affected area.It can also regulate the mind by selecting acupoints along the meridians in the head，and balance the functions of the five Zang organs by selecting acupoints based on syndrome differentiation.By restoring the normal physiological function of the heart，the hearing function can also be restored.