Comparisons were made of the ABR latencies of tinnitus (T) and nontinnitus (NT) patient groups balanced for age and gender and matched for acoustic reflex threshold (ART)s, 1000 to 4000 Hz and 4000 Hz auditory thresholds, and normal hearing. In the ART match, prolongations of wave I [t(94) = 4.42, p <0.001], wave III [f(94) = 2.72, p <0.011, and wave V [t(94) = 3.32, p <0.011 and the III-V interval [t(94) = 2.48, p <0.02) were seen in T subjects. Wave I in 1 to 4 kHz matched [2(62) = 3.13, p <0.0051 and normal-hearing subjects [r(30) = 2.58, p <0.01] was prolonged in T females. The utility of using wave I as a diagnostic indicator for tinnitus in females is discussed.