Objective:To analyze the differences of cerebral cortical neural activity in patients with chronic subjective tinnitus of different genders,explore the relationship between the objective index of cerebral cortical neural activity in patients with chronic subjec-tive tinnitus and the score of subjective THI scale,and establish the clinical value of HbO concentration in evaluating the severity of chronic subjective tinnitus patients.Methods:300 patients with chronic subjective tinnitus were selected as the experimental group,and 300 patients without tinnitus who were matched with the experimental group during the same period as the control group.All subjects were tested for the average concentration of HbO in the cerebral cortex using functional near-infrared spectroscopy(fNIRS).The differ-ences in HbO levels between subjects of different genders and their correlation with THI scale scores were analyzed.Results:In the ex-perimental group,the mean concentration of HbO in the frontal polar cortex(FPC-HbO)was higher than that in the control group,and the mean concentration of HbO in the dorsolateral prefrontal cortex(DPFC-HbO)was lower than that in the control group(P＜0.05).The FPC-HbO of female experimental group was higher than that of male group,and the DPFC-HbO was lower than that of male group(P＜0.05).There was a correlation between HbO and THI in the experimental group of female chronic subjective tinnitus patients with tinnitus duration less than 12 months and tinnitus frequency greater than 4 kHz(P＜0.05).Conclusion:Compared with the non-tinni-tus population,patients with chronic subjective tinnitus have increased FPC neural activity and decreased DPFC neural activity.Neural activity of FPC may be an objective measure of the degree of tinnitus impact in women with chronic subjective tinnitus with a tinnitus duration of less than 12 months and a tinnitus frequency greater than 4 kHz.