This article is only available in the PDF format. Download the PDF to view the article, as well as its associated figures and tables. SINCE Lempert presented his observations concerning the tympanic plexus and its functional importance and his experience regarding the effect of tympanosympathectomy, this subject has been the object of an ever-increasing general interest. A number of surgeons have attempted the operation under different pathologic conditions. To be sure, some successful cases could be recorded, but nevertheless, on the whole, their conclusions are rather pessimistic. For my part, I consider that something of value could very well be hidden within the theories presented by Lempert, especially if the possibility of a connection between two different phylogenetic sound systems is admitted, as Samuel Rosen points out. Without ascribing a positive significance to the tympanic plexus in the origin of tinnitus, I have, however, adopted Lempert's idea as a working hypothesis and performed tympanosympathectomy for a large number of conditions, among them Ménière's disease and otosclerosis. In order to explain my own point of