An acoustic device configured for the diagnosis and treatment of tinnitus, which device comprises: - a wearable support, in particular in the form substantially of headset; - a couple of acoustic emitter-receivers (202, 203) each placed on said wearable support so as to be positioned, in use, at a respective auricle of a patient; - a couple of electromagnetic stimulation elements (204, 205) each placed on said wearable support in such a way as to induce, in use, microelectric signals in correspondence or proximity of a respective auricle of a patient; - means (206-208, 211) for generating acoustic signals, arranged on or associated with said wearable support and configured for generating a diagnosis acoustic signal and a treatment acoustic signal, which means (206-208, 211) for generating acoustic signals is configured for suppling a variable frequency acoustic signal; and - means (209, 220) for generating electromagnetic signals, arranged on or associated with said wearable support and configured for inducing microelectric signals in the auditory nerve area through said electromagnetic stimulation elements (204, 205), wherein ▪ said means (206-208, 211) for generating acoustic signals is configured to supply said diagnosis acoustic signal through said acoustic-emitter-receivers (202, 203), to receive an acoustic resonance return signal indicative of the tinnitus and to generate a corresponding treatment acoustic signal, and ▪ said means (209, 220) for generating electromagnetic signals is means for generating electromagnetic signals at ultrasonic frequency configured for generating said microelectric signals to be induced as a function of said diagnosis, resonance and/or treatment acoustic signal. - a wearable support, in particular in the form substantially of headset; - a couple of acoustic emitter-receivers (202, 203) each placed on said wearable support so as to be positioned, in use, at a respective auricle of a patient; - a couple of electromagnetic stimulation elements (204, 205) each placed on said wearable support in such a way as to induce, in use, microelectric signals in correspondence or proximity of a respective auricle of a patient; - means (206-208, 211) for generating acoustic signals, arranged on or associated with said wearable support and configured for generating a diagnosis acoustic signal and a treatment acoustic signal, which means (206-208, 211) for generating acoustic signals is configured for suppling a variable frequency acoustic signal; and - means (209, 220) for generating electromagnetic signals, arranged on or associated with said wearable support and configured for inducing microelectric signals in the auditory nerve area through said electromagnetic stimulation elements (204, 205), ▪ said means (206-208, 211) for generating acoustic signals is configured to supply said diagnosis acoustic signal through said acoustic-emitter-receivers (202, 203), to receive an acoustic resonance return signal indicative of the tinnitus and to generate a corresponding treatment acoustic signal, and ▪ said means (209, 220) for generating electromagnetic signals is means for generating electromagnetic signals at ultrasonic frequency configured for generating said microelectric signals to be induced as a function of said diagnosis, resonance and/or treatment acoustic signal.