Subjective tinnitus refers to a phenomenon in which the patient feels the sound on his own in the absence of external environmental sounds. Studies on the mechanism of subjective tinnitus have found that the neuronal membrane potential activity of the auditory pathway, including its increased spontaneous firing rate and increased excitation synchrony, plays an important role. The membrane potential activity of neurons is closely related to various ion channels on the surface of their cell membranes, including ligand-gated ion channels required to form excitatory and inhibitory synaptic connections with upper and lower neurons, such as gamma aminobutyric acid (GABA). ) receptors, N-methyl-D-aspartate (NMDA) receptors, acetylcholine receptors and dopamine receptors, etc.; there are also voltage-gated ion channels related to cell membrane potential, such as L-type Calcium channels, voltage-dependent sodium channels and K + -CI - co-transporters, etc. This article intends to review the role of ion channels related to the development mechanism of subjective tinnitus.