Abstract: Tinnitus is an auditory perception in the absence of an auditory stimulus, and its pathogenesis is extremely complex and has not been clear so far. Tinnitus is a common disease in neurology and otorhinolaryngology. About 10% adults have experienced tinnitus. At present, there is no cure, which brings a heavy burden to society and economy. With the development of neuroimaging technology, functional magnetic resonance imaging (fMRI) has been widely used in the study of brain functional networks in neuropsychiatric diseases. This review briefly describes the pathogenesis of subjective tinnitus and summarizes the research and progress of sound therapy and neuromodulation based on brain functional network, in order to provide help for diagnosis, early treatment and clinical prognosis of tinnitus.