The present invention provides a pharmaceutical composition for treating or preventing tinnitus, comprising the extract of Cuscuta japonica Choisy and Rehmannia glutinosa Libschitz var. purpurea MAKINO. In addition, the present invention provides a functional food for ameliorating or preventing tinnitus, comprising the extract of Cuscuta japonica Choisy and Rehmannia glutinosa Libschitz var. purpurea MAKINO.