All patients stimulated at stage N2 reported significantly lower tinnitus intensity the day after stimulation, while none stimulated during stage N3 and only one out of three stimulated during REM sleep showed changes. These results are consistent with studies showing that sound stimulation during N2 (sleep stage with spindles) changes power spectrum and coherence of electroencephalographic signals, and suggest that the N2 sleep stage is a critical period for reducing tinnitus intensity using this therapeutic strategy, during which auditory processing networks are more malleable by sound stimulation.