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 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 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 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 , wherein ▪ said means (206-208, 211) for generating acoustic signals is configured to supply said diagnosis acoustic signal through said acoustic-emitter-receivers , to receive an acoustic resonance return signal indicative of the tinnitus and to generate a corresponding treatment acoustic signal, and ▪ said means 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 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 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 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 , ▪ said means (206-208, 211) for generating acoustic signals is configured to supply said diagnosis acoustic signal through said acoustic-emitter-receivers , to receive an acoustic resonance return signal indicative of the tinnitus and to generate a corresponding treatment acoustic signal, and ▪ said means 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. <EOS>