PURPOSE: (1) Exploring the evaluation and correlation of peripheral central auditory function in patients with chronic tinnitus. (2) Evaluation of the cumulative effect of acupuncture on peripheral central auditory function in patients with chronic tinnitus. METHOD: Our research is structured as a regulated and randomized trial with assessor blinding. Seventy-two participants who qualify with chronic tinnitus will be allocated in a 1:1 ratio to either the acupuncture group or the sham acupuncture group. Additionally, we will recruit 15 healthy individuals as subjects for data collection to observe the correlation of peripheral-central auditory function under different physiological states. RESULT: Clinical result metrics encompass the Tinnitus Handicap Inventory (THI), ABR testing, and fNIRS data collection. Evaluations will be carried out at baseline, after 10 treatment sessions. CONCLUSION: This research are anticipated to improve our comprehension of the effectiveness and fundamental processes of acupuncture in addressing persistent tinnitus and deeply explain the mechanism of action of the acupuncture method on chronic tinnitus. CLINICAL TRIAL REGISTRATION: ClinicalTrials.gov, identifier NCT06401993.