Tinnitus may be very bothersome for its sufferers, in some cases leading to suicide. Therefore, it is extremely important to offer the best available treatment to people suffering from tinnitus. This study considered whether insomnia may be associated with the tinnitus loudness. The 417 tinnitus cases were investigated through analysing self-completed questionnaires concerning tinnitus handicap, loudness, annoyance and effect on life, insomnia, hyperacusis, anxiety and depression, as well as hearing loss. Authors used the multiple mediator model in order to investigate the relation between tinnitus loudness and what its nature is. The results showed that there was a significant relation between tinnitus loudness and insomnia but the nature of this relation was indirect and the three intermediary variables were identified: depression, tinnitus handicap and tinnitus annoyance. As the authors indicated, the tinnitus handicap and annoyance may be still significantly reduced even if the tinnitus loudness did not decrease and this information may be useful during the rehabilitation process. The authors also stressed the importance of further research such as psychoacoustics tests for tinnitus and objective measures of insomnia in order to fully understand the relation between tinnitus loudness and insomnia.