Questions are raised about the technical and psychological interpretation of loudness match measures in the assessment of tinnitus "intensity". The effect of hearing threshold on loudness matches expressed in sensation level (SL) was investigated by selecting subjects with different degrees of hearing loss. The loudness match expressed in SL was found to be a function of threshold. Correlations were then determined between psychological scales of tinnitus complaint (reported loudness, distress, intrusiveness, and others) and loudness match expressed in HL, SL, sones, or personal loudness units (PLUs). Only matches expressed in PLUs were significantly correlated with reported loudness or other psychological scales. The PLU transformation, derived from an individually determined loudness function, produces values that are generally independent of other audiometric measures. It is therefore recommended for assessing tinnitus "intensity".
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