A method and apparatus for electrically stimulating the brain to alleviate tinnitus. In one aspect of the invention the areas of the brain to which stimulation is applied are determined by a procedure which first involves analysis of the patient to determine the nature of the sound perceived by the patient to produce tinnitus. These sound frequencies are then provided to the patient while imaging studies are made of the patient's brain. These studies may include magnetoencephalography (MEG) and/or functional magnetic resonance imaging (fMRI). These studies are then analyzed to determine the locus of the tinnitus, and one or more electrodes are placed at the indicated region in the patient's brain and a stimulation device for outputting a varying control pattern of electrical signals to the electrodes is also implanted.