Cochlear implants, primarily used to restore hearing in individuals with severe hearing loss, have also been shown to reduce tinnitus in many cases. The mechanism is thought to involve auditory stimulation that helps mask or reorganize abnormal neural activity associated with tinnitus. Clinical studies indicate that a significant number of cochlear implant recipients report partial or complete tinnitus relief, especially when tinnitus is associated with profound sensorineural hearing loss. However, it is not FDA-approved solely for tinnitus treatment and is considered only in patients who meet cochlear implantation criteria for hearing loss.