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?
- Single small RCT, sponsor-linked
- No long-term or independent replication
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.
Related treatments
- Sound therapy & masking — Widely used, low-risk, valued by many — but never proven better than placebo in controlled trials.
- Notched sound / notched music therapy — Music with your tinnitus frequency carved out — a modest, unconfirmed loudness effect in tonal tinnitus.
- Neuromonics (and other discontinued cleared devices) — A once heavily marketed $5,000 'acoustic desensitization' program — FDA-cleared, weakly evidenced, now…
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.