The invention comprises a surgically implantable hearing aid for hearing impaired persons. The hearing aid includes a vibrational element which is vibrated by sound waves and attached to the skull of the person, and a connector which crosses the mastoid cavity and delivers the sound waves to the dura mater of the human being thereby vibrating the dura mater, the cerebrospinal fluids, and the brain to create a hearing percept. The invention can also be adapted to act as a tinnitus masker or used in conjunction with a cochlear implant. It can also be used in a modified form to connect directly through the skull of the human being.