Tinnitus is loosely defined as the internal perception of sound in the absence of external auditory stimuli. The majority of people will perceive sound in the absence of external stimuli, but it is worth noting as a general theme, this is not considered pathologic tinnitus. Patients experiencing tinnitus often describe it as a buzzing, hissing, whistling, chirping, squealing, or roaring sensation inside the ears or head. Tinnitus can vary in loudness from a quiet background noise, to one that appears to mask external sounds. The use of evoked potentials plays a vital role in diagnosing site of lesion in patients with vestibular impairments. The most common form of vestibular evoked potentials is vestibular evoked myogenic potentials (VEMPs). Vestibular evoked myogenic potentials (VEMPs) are short-latency, vestibular-dependent reflexes that are recorded from the sternocleidomastoid (SCM) muscles in the anterior neck (cervical VEMPs or cVEMPs) and the inferior oblique (IO) extraocular muscles (ocular VEMPs or oVEMPs). Abnormal cVEMP or oVEMP findings including latency, amplitude and threshold may be a sign of pathological conditions along the vestibulo-collic or vestibulo-ocular reflex pathways. Unilateral absence of both cVEMP and oVEMP responses may indicate a lesion localized at the vestibular end organs, otolith projections and nerve root entry, whereas central disorders or demyelinating pathologies of the vestibular nerve may present with delayed latencies of both reflexes. Videonystagmography (VNG) is a technique for recording eye movements for the purpose of assessing patients with suspected vestibular dysfunction. Infrared video cameras and digital video image analyses are used to isolate the location of pupil(s) so that a tracing of eye movement can be generated.