A tinnitus treatment system (1100) comprising a sound processing unit, a haptic stimulus unit (1102) and an audio delivery unit. The sound processing unit comprises a processor input for receiving an audio signal； and a digital signal processor operable to analyse said audio signal and generate a plurality of actuation signals therefrom which are representative of said audio signal. The digital signal processor is further operable to spectrally modify said audio signal in accordance with a predetermined modification profile to generate a modified audio signal. The haptic stimulus unit comprises an array of stimulators each of which can be independently actuated to apply a tactile stimulus to a subject； and a stimulus unit input for receiving the plurality of actuation signals generated by said digital signal processor and directing individual actuation signals to individual stimulators. The audio delivery unit comprises an audio delivery unit input for receiving the modified audio signal generated by said digital signal processor.
