In the study, which followed more than 65,000 women in the Nurses' Health Study II, researchers tracked self-reported results regarding lifestyle and medical history from these women, aged 30 to 44 years and without tinnitus in 1991.
Information on self-reported tinnitus and date of onset was obtained from questionnaires returned in 2009, with cases defined as women who reported symptoms "a few days/week" or "daily."
After 18 years of follow up, researchers identified 5,289 cases of reported incident tinnitus.
Specifically, researchers report that when compared with women with caffeine intake less than 150 milligrammes/day, the incidence of reported tinnitus was 15 per cent lower among those women who consumed 450 to 599 mg/day of caffeine.
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The majority of caffeine consumed among the women was from coffee and the results did not vary by age.
"We know that caffeine stimulates the central nervous system, and previous research has demonstrated that caffeine has a direct effect on the inner ear in both bench science and animal studies.
"Researchers note that further evidence is needed to make any recommendations about whether the addition of caffeine would improve tinnitus symptoms," he said.
The research is published in the American Journal of Medicine.