Levo System (sleep-time sound matching) for Tinnitus: What Does the Evidence Show?

Sound Therapy

Current evidence

FDA-cleared sound therapy played during sleep, matched to your tinnitus 'sound print' — one small positive trial.

Evidence strength: Limited (2/5) · Tier 3 — experimental/emerging · Evidence independence: Primarily sponsor-supported.

An iPad-based system (Otoharmonics) that builds a match of your tinnitus sound and plays it through custom earbuds while you sleep; fitted through audiology clinics and distributed in the VA.

Did tinnitus loudness improve?

Limited. In the N=60 VA trial, the sound-match arm had the greatest reduction in rated tinnitus intensity — small study, no long-term data.

Did tinnitus distress improve?

Limited. TFI improved most in the sound-match arm (Theodoroff 2017).

Loudness means the tinnitus percept itself became quieter (psychoacoustic matching or loudness ratings). Distress means questionnaire scores such as THI/TFI, sleep, anxiety or quality of life improved — the sound may be unchanged. A THI/TFI improvement is never evidence the tinnitus got quieter.

How strong is the evidence?

One small sponsor-linked RCT behind a cleared device: 2/5.

Has the result been independently replicated?

None yet. Single sponsor-linked RCT; no replication.

What are the limitations?

Conflicts of interest: Trial linked to the sponsor.

What should patients know about safety?

Safety evidence: Strong. Benign sound exposure.

Is it available?

Regulatory status: FDA 510(k) cleared. Cleared as a tinnitus-masking/sound-therapy device (2014) — clearance means substantial equivalence to earlier maskers, not proven efficacy.

Availability: Audiology clinics; VA distribution · Europe: Limited · Cost (approx.): ≈$4,000–5,000 (self-pay outside VA)

What the studies found

Tinnitus-matched sound during sleep (Levo): randomized trial

Theodoroff SM, et al. · American Journal of Audiology · 2017 · N=60 · RCT: tinnitus-matched stimulus vs noise masker vs bedside sound generator

The sound-match arm showed the greatest reduction in rated tinnitus intensity; TFI improved across arms without clear sole superiority of the sound-match arm — small study, no long-term data.

VA Portland site; sponsor-linked.

PubMed 29090311 · DOI 10.1044/2017_AJA-17-0022

Related treatments

Evidence last reviewed: 2026-09-03 · Evidence included through: 2026-09-03 · Confidence: moderate. Open the interactive evidence profile.

This page summarizes published research for education. It is not medical advice; it cannot say what will work for any individual. Discuss treatment decisions with a qualified clinician.