A tinnitus masking system for use by a person having tinnitus. The system comprises a sound delivery system having left and right ear-level audio delivery devices and is configured to deliver a masking sound to the person via the audio delivery devices such that the masking sound appears to originate from a virtual sound source location that substantially corresponds to the spatial location in 3D auditory space of the source of the tinnitus as perceived by the person. The masking sound being represented by left and right audio signals that are converted to audible sound by the respective audio delivery devices.
