Inclusion Criteria:  Age > 18 years and < 75 years, French speaking and ability to understand multidimensional questionnaires, Subjective tinnitus of peripheral origin (middle or inner ear auditory nerve) Subjective tinnitus stable and chronic (lasting for more than 6 months) Subjective tinnitus that can be characterized by tinnitus matching Normal hearing or moderate hearing loss  Exclusion Criteria:  Fluctuating tinnitus, Unilateral or bilateral severe or profound hearing loss, Claustrophobia, visual, impairment, vertigo or dizziness, chronic headache or any other condition contraindicating virtual immersion Psychiatric condition requiring immediate management Pregnant or breastfeeding women Protected adults (including individual under guardianship by court order) Persons deprived of their liberty by judicial or administrative decision