 MuteButton is indicated for the treatment of permanent intractable subjective tinnitus. The study is intended to show the efficacy of MuteButton treatment in alleviating tinnitus. The objective of the study will be to determine the impact of acoustic and tactile multi-modal neuromodulation on symptoms of permanent intractable tinnitus as measured by objective and subjective measures including Minimum Masking Level MML, Tinnitus Loudness Masking Tinnitus Loudness Masking, Tinnitus Handicap Inventory THI and Visual Analogue Scale VAS. 