This article is from the Tinnitus FAQ, by email@example.com (Mark Bixby) with numerous contributions by others.
The following anecdotal report advocates lecithin in combination with
niacin [Ed. note: my nutrition book does not cover lecithin, so I
cannot speculate as to toxicity and side-effects]:
After reading the tinnitus faq I emailed to my father, he
replied that he has helped a number of people cure their own
tinnitus by using Niacin and Lecithin. His theory is that
the lecithin, being an emulsifier, helps disperse the build
up of fats in the capillaries, and the niacin helps dilate
the capillaries to let the lecithin in.
He had meier's [sic - Meniere's?] syndrome in the 70's, and
cured it this way. Our neighbor, a police officer, retired
on disability for the same reason, and Dad practically cured
him that way.
I got tinnitus as a result of childhood ear infections, and
it has done nothing for me, but then, mine is not what I
would call irritating.
It does seem that after chelation, the noise is less.
CAUTION: Smart Drugs & Nutrients, Dean & Morgenthaler, 1991, Heath
Freedom Publications, ISBN 0-9627418-9-2, says that phosphatidyl
choline is the active ingredient of lecithin, and as a precursor of
acetylcholine should be avoided by people who are manic-depressive
because it can deepen the depressive phase.