A device for treatment of tinnitus is disclosed, wherein it comprises a topographical geometrical matrix and a support, wherein the topographical geometrical matrix is applied to the support and is chosen from the group consisting of: a) a circle enclosing one or more concentric circles having a common centre or a common tangential point on the arc of the circle, b) a circle containing a smaller closed circle, c) two concentric circles, wherein the smaller circle is open, d) a circle containing several concentric circles, wherein one or more of the rings formed therein are closed, e) a pattern representing the flower of life as depicted in Figure 16F , and f) variants and combinations of a) - e), wherein said topographical geometrical matrix according to a)-f) above has the ability to influence light having a wavelength of 360 - 4000 nm in such a way that when said light has passed the topographical geometrical matrix and then has been brought in contact with water or a medium containing water, said water has the following properties in a distilled condition and at atmospheric pressure: - a density of from 0.997855 to 0.998836 g/ml at 22°C, - a water temperature of from -6.7°C to -8.2°C at the freezing point, - a melting point of from 0.1°C to 0.2°C, - a surface tension of from 72.3 to 72.7 dyn/cm at 22°C, and - a dielectric constant of from 82.4 to 82.6 F/M as well as use of said device for the treatment of tinnitus.