Introduction: Objectives: To determine the value of vestibular evaluation by Vestibular Evoked Myogenic Potential (VEMP), and Videonystagmography (VNG) tests in patients with unilateral subjective idiopathic tinnitus (SIT).
Method:  Fifty patients with unilateral (SIT) (studied group) and 25 normal healthy volunteers (control group) were included in this study. The studied group was classified to tinnitus and non-tinnitus ears.  VEMP and VNG tests was done to both groups in Audio-vestibular medicine unit of Assiut University Hospital from 2015 to 2018.
Results: The results of both groups compared to each other and we found that VEMP response was present in 46 (92%) and absent in 4 (8%) in non-tinnitus ears, while response was present in 42 (84%) and absent in 8 (16%) in tinnitus ears among studied group. There is statistically significant difference in P1-N1 amplitude, P1 Latency and N1 Latency between tinnitus and non-tinnitus ears. Also, lower VEMP amplitude in tinnitus ears was recorded in comparison to non-tinnitus ears and control ear.
Conclusion: Vestibular system can be affected in patients with unilateral SIT and this may be a potential detector of asymptomatic endolymphatic hydrops.