In another thread @Dr. Hubbard wrote that stress does not cause tinnitus. I agree with him, but a significant number of people first become aware of their tinnitus during a time of significant stress in their lives (studying for the bar exam, going through a divorce, during the illness of a loved one, etc.) In that regard some authorities see it strictly as coincidence, while others have come to view stress as a "tinnitus-emerger" - as if stress uncovers tinnitus that was there all the time.
Stephen Nagler
Stephen Nagler