The purpose of this research study is to test the safety and effectiveness of the study drug,
AM-101. AM-101 is tested for the treatment of tinnitus that started as the result of an
injury to the inner ear or due to middle ear inflammation (otitis media). Subjects with
tinnitus can take part in the study, if their tinnitus started within the last 3 months or
within the last >3 to 6 months.