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Background and Objectives This study aimed to investigate the characteristics of tinnitus in patients who acquired the condition during military service. We also investigated the discomfort patients felt due to tinnitus and its relationship to depression. Subjects and Method Research participants included 295 victims of tinnitus, who acquired it during military service. The subjects completed a structured questionnaire designed to investigate socio-demographic characteristics, tinnitus characteristics, and health effects of the condition. The Tinnitus Handicap Inventory (THI) was used to evaluate the social and psychological discomfort caused by tinnitus. When the center for epidemiological studies-depression scale score was 25 or higher, the subjects were considered positive for depression. Results Severe tinnitus affected 76.6% of subjects, with THI scores of at least 58 indicating effects on everyday life, and 35.6% of subjects showing depression. Depression showed a significant relationship with past history of ear diseases, hearing loss, loudness of tinnitus, tinnitus handicap, and effects on health due to tinnitus. In the multiple logistic regression analysis, hearing loss, loudness of tinnitus, and tinnitus handicap significantly affected the occurrence of depression. The adjusted odds ratios were as follows: 2.39 (95% CI, 1.36-4.21) with hearing loss, 2.51 (95% CI, 1.14-5.54) for high loudness of tinnitus, and 5.04 (95% CI, 1.98-12.79) for high tinnitus handicap. Conclusion Relevant countermeasures are needed due to the high risk of depression observed among patients with high tinnitus handicap with hearing loss that affect everyday life. Korean J Otorhinolaryngol-Head Neck Surg 2012;55:757-63