An implantable microstimulator and a stimulating electrode are implanted to treat tinnitus. The microstimulator is connected to the stimulating electrode via a short, flexible lead. The electrode is implanted in the promontory of the cochlea or in the cochlear round window niche to deliver electrical stimulation to the auditory nervous system and thereby suppress or mask the tinnitus. The microstimulator may be surgically implanted through the ear canal, via a mastoidectomy or through the middle fossa, i.e., a supra-meatal approach. The microstimulator may be placed in middle ear cavity, a bony recess created in the bone surrounding the middle ear, the mastoid, the cochlea or a part of the temporal bone. In addition, the system may further include a test electrode, a test stimulator and a remote programming device that employs a bi-directional radio-frequency communication link to control and program the microstimulator and the test stimulator.