I developed tinnitus within hours of slightly upping my Elavil dose (the dose was still pretty low). I quit the Elavil and the tinnitus eventually got less noticeable but has never gone away. Unfortunately, I also started developing hearing loss within a few months of this incident. I still believe the Elavil triggered the tinnitus but cannot prove it. This was 20 years ago and I am now functioning pretty well with digital hearing aids. Tinnitus is not always associated with hearing loss but frequently is. There is no present treatment for tinnitus although if it is caused by reduced blood circulation to the inner ear, some have had luck with Ginko Biloba (I did not). Eventually, your wife will adjust and be able to "tune the noise out" most of the time.