Tinnitus in childhood is quite common when children are directly asked about this syndrom. Children rarely spontaneously complain of tinnitus. Material consists of 67 children (6-18 year old) with tinnitus, treated in the Pediatric Otolaryngology Clinic and Outpatient. Between children there were 2 groups: I tinnitus connected with hearing loss--35 children, II tinnitus without hearing loss--32 children. Methods. Anamnesis, otolaryngologic, neurologic, psychologic examinations, panel of audiologic tests before and after treatment of betahistine. In 12 patients there were recognized conductive hearing loss and they were excluded from therapy of betahistine. 55 children were treated with betahistine (Betaserc). Results indicates that betahistine is a good drug in therapy of tinnitus in children.