This study investigated the prevalence and characteristics of tinnitus in 331 children with profound hearing impairment. Tinnitus implies an auditory perception of internal origin (noise) rarely heard by others. In view of the medical significance of tinnitus in adults, it is reasonable to believe that the same in children may have significant implications for medical and rehabilitative management. In the current study, one out of every three children had tinnitus. This finding raises some professional challenges regarding the effect of tinnitus on the affected children's behavior and performance in school.