Pure tone and band noise are usually used for tinnitus masking. Author compared the relationship between tinnitus loudness and pure tone masking level(PTML) with relationship between tinnitus loudness and band noise masking level(BNML) in 191 tinnitus ears. The results were summarized as follows : 1)The most common pitch of tinnitus was 1k and 4kHz and the level of loudness was mainly distributed in range of 11-50dB. 2) The correlation coefficient between tinnitus loudness of audiometer level indication(X) and hearing threshold(Y) was 0.60 in pure tone hearing threshold(PTA), and 0.579 in band noise hearing threshold(BNT). The regression line between loudness(X) and hearing threshold(Y) was Y=0.79X+9.34 in PTA and Y=0.75X+19.32 in BNT. 3) The correlation coefficient between tinnitus loudness of sensation level(X) and hearing threshold(Y) was -0.424 in PTA, and -0.367 in BNT. The regression line was Y=-0.73X+50.0 and Y=-0.62X+53.97 in each other. 4) The correlation coefficient between PTML(X) and BNML(Y) was 0.963 in audiometer level indication, and 0.831 in sensation level indication. 5) The correlation coefficient between audiometer level loudness(X) and audiometer level PTML(Y) was 0.564, and that between audiometer level loudness and BNML was 0.594. The regression line between audiometer level loudness(X) and audiometer level PTML(Y) was Y=0.72X+28.85, and that between audiometer level loudness and BNML was Y=0.71X+28.88. 6) The correlation coefficient between sensation level loudness(X) and sensation level PTML(Y) was 0.898, and that between sensation level loudness and BNML was 0.941. The regression line between sensation level loudness(X) and sensation level PTML(Y) was Y=0.88X+2.15 and that between sensation level loudness and BNML was Y=0.89X-3.79. With above results, it could be concluded that sensation level BNML is the most valuable method to indicate the tinnitus intensity and to evaluate tinnitus masking level, and further evaluation is necessary with classification of tinnitus into pure tone and noise tinnitus.