An apparatus and method for use in treating tinnitus, employs a sound processing unit, a tactile unit, and an interface therebetween. The tactile unit comprises an array of stimulators each of which can be independently actuated to apply a tactile stimulus to a subject, and an input for receiving a plurality of actuation signals from the interface and directing individual actuation signals to individual stimulators. The sound processing unit receives an audio signal at an input, analyses the signal with a digital signal processor to generate the actuation signals which are representative of the audio signal, and provides the plurality of actuation signals to the interface. In a preferred embodiment the digital signal processor divides the audio signal into a series of frames in the time domain, performs a transform on each frame to generate a set of coefficients representing said frame, and maps the set of coefficients to a set of actuation signals to be applied to the array.