Background: Secretory otitis media (SOM) patients usually complain about tinnitus accompanied with a sensation of hearing loss and ear fullness. Investigation of the association between Sensorineural hearing loss (SNHL) and tinnitus has been rarely reported. Methods: The clinical records of 34 patients with unilateral SOM accompanied with tinnitus were reviewed in search of bone conduct (BC) hearing thresholds and Tinnitus Handicap Inventory (THI). All the enrolled patients take audio-gram and THI preoperative and three month’s postoperative between February 2015 and January 2016. Differences between the affected side and the other in BC threshold, preoperatively and postoperatively were calculated. Correlations between BC thresholds’ lose and change of the THI scores’ postoperative data were analyzed. Results: The mean BC thresholds of the SOM ears preoperative were 18.3 ± 10.7 dBHL, which was higher than the other ear (16.6 ± 8.8 dBHL, t = 2.105, p t = 3.510, p t = 6.958, p t = 3.195, p t = 3.057, p Conclusion: SOM could bring about SNHL and tinnitus which reduced post-operatively. In addition, Tinnitus has correlation with bone-conduct hearing thresholds and conductive hearing loss.