목적: We have previously proven that patients with tinnitus lacked robust frontal delta-phase/central high gamma-amplitude. Since the low- frequency phase and high-frequency amplitude coupling (CFC) reflects inter-regional communication during cognitive processing as well as tinnitus, we hypothesized that the neuromodulation enhancing the coupling might be helpful for tinnitus and cognitive function. Therefore, we developed a tACS protocol that resembles the CFC and evaluated whether our tACS protocol may improve cognitive function and tinnitus severity. 방법:A prospective clinical study of 15 patients (2 women) who have tinnitus lasting more than six months was conducted. Detailed otologic testings, tinnitus questionnaires, and cognitive function tests including MMSE, MoCA,TMT and DST were obtained before and after tACS stimulation. tACS was generated based on individual alpha frequency phase and gamma amplitude coupling, which was delivered using Starstim wireless device with 32 channels (NE, Barcelona, Spain). The protocol consisted of 5 sessions of tACS, in which each session consisted of 20 minutes with 2mA current, given 1-2/ week. 결과:Interestingly, we found CFC formation in tinnitus subjects after our tACS session. ANOVA revealed a significant effect for pre- vs. post- stimulation in THI(F(2.324)=6.889,p=0.003)showing a significant symptomatic reduction.VAS-loudness did not significantly affect pre- vs. post-stimulation, while the initial and final VAS revealed a significant reduction(t=3.105,p=0.011).In addition, the initial MoCA score was 27.18± 1.64, which yielded a significant improvement of cognitive function compared to the final MoCA score (28.36 ± 1.36) (t=-2.951, p=0.014). 결론:Our findings suggest that our tACS protocol resembling CFC might restore maladaptive neuroplasticity and the stimuli might be helpful for cognitive function. Additionally, our data highlight the tACS stimulation could create CFC for inter-regional communication of target areas.