Background: To evaluate serum lipid levels in subjective tinnitus patients. Materials & Methods: A case-control study included a total of 50 patients with subjective tinnitus and a control group of 20 healthy volunteers. In the tinnitus group, there were 35 women (70%) and 15 men (30%), with an average age of 51.85 years. The control group consisted of 20 healthy individuals, comprising 13 women (65%) and 7 men (35%), with an average age of 50.24 years. The result was analysed using SPSS software. A p value of <0.05 was considered significant. .Results: Among the 50 patients, 17 (34%) experienced tinnitus in their right ear, 19 (38%) in their left ear, and 14 (28%) had tinnitus in both ears (bilateral tinnitus). The mean Pure Tone Audiometry (PTA) threshold value was 19.84 dB HL (decibel hearing level) in the right ear and 18.56 dB HL in the left ear, with no significant difference observed between the two ears (P>0.05). Conclusion: The tinnitus group had significantly elevated levels of TC (total cholesterol), TRG (triglycerides), and LDL (low-density lipoprotein) compared to the control group.