We're reporting five case of patient with peripheral tinnitus treated by acupotomy and other medical care. Patients visited the clinic because their peripheral tinnitus did not improve even though they were treated at otolaryngology. We have treated the patients for acupotomy of RSN points, which are cervical spine, thoracic spine and TE-17 (Yifeng), and Other medical care. Before and after treatment, the degree of improvement was checked through pure tone audiometry of the patient, broad band noise of the patient and patient statements. Peripheral tinnitus was improved through other medical care and treatment of direct and indirect Acupotomy of points Which are the cervical spine, thoracic spine, and nerves involved in the ear, such as the vagus nerve, the glossopharyngeal nerve, the facial nerve (chorda tympani nerve, geniculate ganglion), the trigeminal nerve, sphnopalatine ganglion (SPG), superior cervical ganglion and the auditory nerve. More specially, broad band noise of the patient decreased and 6 band test of patients on pure tone audiometry was mostly improved. Lastly subjective statement of patients about tinnitus have been improved. Our treatment show that acupotomy and other medical cares have positive effect on peripheral tinnius patient. As the cases of tinnitus treatment continue to accumulate, the treatment rate is improving, but there have been many cases where it is still insufficient and does not respond to treatment at all. Therefore, more cases and research are needed in the future.