Tinnitus is commonly referred to as "ringing of the ears" - the perception of sounds in the
absence of an external source of acoustic signals. Tinnitus may represent a severe disease
and symptoms include depression, sleeping difficulties, decreased sound tolerance and hearing
loss. One hypothesis is that tinnitus is caused by an increased activity of NMDA glutamate
and dysfunctional alpha9/alpha10 acetylcholine receptors in the inner ear and central nervous
system. Neramexane may alleviate tinnitus symptoms due to its NMDA and alpha9/alpha10 nACh
receptor blocking activity. The purpose of this study is to assess the safety and efficacy of
Neramexane compared with placebo in patients with subjective tinnitus.