Many sinus sufferers experience tinnitus. The tinnitus experienced by sinus and allergy suffererers is normally the result of a thickening of the mucous in the middle ear.
There are mucous membranes that surround the middle ear that perform a vital function of cleansing the middle ear.
Ideally, this mucous then drains out of the middle ear via the Eustachian tubes and into the throat once it's job is done. However this mucous will can accumulate in the middle ear as a result of the mucous becoming too thick.
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