Recent functional imaging studies have demonstrated that the sensation of tinnitus is associated with activity in cortical regions functionally linked to subserve the generation, perception and processing of the tinnitus stimulus. Previous functional imaging studies have focused primarily on the cortical centers. However, none of these examined the functional nature of associated white matter interconnecting these cortical centers. In this study, we investigate the integrity of white matter tracts interconnecting the auditory system to the parietal and frontal corticies in tinnitus patients using diffusion tensor imaging. Our preliminary results suggest the possible involvement of associated white matter structures in addition to processing cortical centers in tinnitus patients compared with healthy subjects.