Abstract：This paper summaries and introduces the experience of Professor LI Yunying in treating refractory tinnitus from the spleen and stomach. Professor LI believes that the basic mechanism of refractory tinnitus is the deficiency of center qi， and clear yang failing to ascend. What's more，phlegm- fire is the key pathological factor of refractory tinnitus. To raise the clear and direct the turbid downward as well as transport center qi are the main treatments of refractory tinnitus， clinical commonly used couplet medicinals are： Herba Agastachis- Herba Eupatorii， Arisaema cum Bile- Concretio Silicea Bambusae， Radix Astragali- Rhizoma Cimicifugae， Magnetitum- Concha Margaritiferae Usta， Rhizoma Acori Tatarinowii- Fructus Liquidambaris， Rhizoma Acori Tatarinowii- Periostracum Cicadae， and Rhizoma Acori Tatarinowii- Magnetitum； commonly used prescriptions are Shenling Baizhu powder，Yiqi Congming tang，Guizhi tang and so on. One case is attached as evidence.