This podcast discusses idea that tinnitus is not primarily an auditory disorder but a learned fear response originating in the brain's limbic system. The central argument posits that individuals develop anxiety towards internal auditory signals, causing the brain to perceive them as threats. Consequently, the proposed solution emphasizes cognitive retraining and emotional acceptance rather than directly targeting the sound itself. By understanding the role of the limbic system and employing techniques similar to phobia treatment, individuals can unlearn their fear of tinnitus, allowing the sound to recede into the background. The sources suggest that shifting perception and taking control of one's emotional response are crucial for overcoming this condition and achieving a permanent resolution.