本研究結合聲音刺激與經皮耳廓迷走神經電刺激（tVNS），期望減輕患者的耳鳴症狀。研究設計為隨機、單盲、安慰劑對照試驗，招募 15 名主觀性耳鳴患者，並進行為期三週的介入。在治療前後，受試者接受多面向的評估，包括耳鳴聲學測量、耳鳴障礙量表，以及腦電圖檢測。腦電圖分析聚焦於三項指標：相干性（coherence）、相位遲滯指數（Phase Lag Index, PLI）以及相位振幅耦合（Phase-Amplitude Coupling, PAC），以探討治療前後腦網路同步性與跨頻交互作用之變化。結果顯示，耳鳴音頻、音量與 THI 分數均未達統計顯著改變，但基準期耳鳴音量較高的受試者，於治療後呈現明顯的音量下降趨勢。腦電圖方面，實驗組於全域與額顳葉區域皆出現 gamma 波段 coherence 顯著上升，安慰劑組則無此現象，PLI 與 PAC 未見對應變化。綜上所述，此療法可能有助改善耳鳴音量並促進 gamma 波段腦網路同步性，惟仍需更大樣本與更長療程加以驗證；coherence 與 PLI 呈現的分離現象，也凸顯兩者為互補指標，可供未來研究參考。

This study combined sound stimulation with transauricular vagus nerve stimulation (tVNS) to alleviate tinnitus symptoms. The study was a randomized, single-blind, placebo-controlled trial enrolling 15 patients with subjective tinnitus for a three-week intervention. Pre- and post-treatment assessments included tinnitus acoustic measures, the Tinnitus Handicap Inventory (THI), and EEG-derived coherence, Phase Lag Index (PLI), and Phase-Amplitude Coupling (PAC). Tinnitus pitch, loudness, and THI scores did not reach statistical significance; however, participants with higher baseline loudness exhibited a downward trend after treatment. The experimental group also showed a significant increase in gamma-band coherence not observed in the sham group, with no corresponding changes in PLI or PAC. These findings suggest this intervention may improve tinnitus loudness and promote gamma-band brain network synchrony, though larger samples and longer treatment durations are needed for validation.

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