It appears only natural to assume that as our ears pick up sound waves, they convert them into electrical nerve signals that represent the sounds, a loud sound producing a large nerve signal, silence producing no nerve signal at all, and once these nerve signals arrive at the brain we hear them as sounds.
Experience continuously alters these neural networks, changing which signals are enhanced, which are attenuated, and which totally suppressed, before the signals are presented to the cerebral cortex to be perceived a sounds. Essentially, these neural networks try to pass sounds on a "need to hear" basis. Think of how we detect the sound of our own name, a distant car horn, or a new baby stirring in its sleep, whereas we may be unaware of the sound of the blood rushing through our arteries, rain pounding on the roof, or traffic noises from a nearby street. Signals that are new, or associated with a negative experiences, are enhanced to alert the body to prepare for "fight or flight." Interesting enough, signals that are recognised as representing a known danger evoke a weaker reaction of the autonomic system than those categorised as an unknown danger. Signals that are recognised as having occurred before, and which not being associated with positive or negative events, evoke the least reaction.
This process is called habituation. The Tinnitus Tamer uses sequences of special sounds and silent periods. When you listen to these sounds they retrain the neural networks in your brain by first weakening, and then eliminating the positive feedback that creates the Tinnitus. Thus, the Tinnitus Tamer uses the resources of your own body to take care of the Tinnitus in a natural way.