A tinnitus treatment device includes: a tinnitus diagnostic-prescriptive module configured to generate an audio pitch signal of a tinnitus diagnostic prescription of a left ear and an audio pitch signal of a tinnitus diagnostic prescription of a right ear respectively, and output the audio pitch signals of the tinnitus diagnostic prescriptions of the left ear and the right ear respectively to a tinnitus treatment programmer module; and a tinnitus treatment programmer module configured to convert the inputted audio pitch signals of the tinnitus diagnostic prescriptions of the left ear and the right ear respectively into audio pitch signals of tinnitus treatment prescriptions of the left ear and the right ear according to a predefined formula, interact with the patient to perform comprehensive, and optimized and balanced program debugging processing on the both ears.