I try distraction as well but from what I've read this is also not helpful. What you are meant to do is accept it, and then go about your day as if it weren't there. Trying to distract your mind away still means you are focusing on it. The brain is unable to perform two tasks simultaneously...or something like that...but so if you are focusing 100% on something else you wont be focusing on your tinnitus. And then I say "but I cant focus on something else!" Which is fine. It may not be completely possible to focus on one thing, but if you focus, lets say 70% on what is on TV, that means tinnitus is only 30% which is better than 100%. But again. Focusing AWAY from the tinnitus wont help. Focusing ON something else will.