Abstract：Objective：To observe the clinical effect of the acupuncture with the method of Linggui Bafa (the eightfold method of the sacred tortoise) combined with western medicine on flat descent sudden deafness and its influence on tinnitus， dizziness and anxiety. Methods： A total of 80 patients with flat descent sudden deafness were divided into the treatment group and the control group by random number table method， with 40 cases in each group. The control group was treated with conventional western medicine， and the treatment group was additionally treated with acupuncture with the method of Linggui Bafa based on the treatment of the control group. The treatment course in both groups was two weeks. The average hearing threshold， Tinnitus Handicap Inventory (THI)， Dizziness Handicap Inventory (DHI) and Hamilton Anxiety Scale (HAMA) before and after treatment were compared between the two groups，and the clinical effects and incidence of adverse reactions were evaluated. Results：After treatment，the total effective rate was 85.00% in the treatment group， higher than that of 70.00% in the control group (P＜ 0.05). The average hearing threshold and the scores of THI， DHI and HAMA in the two groups after treatment were lower than those before treatment， and the average hearing threshold and the scores of THI， DHI and HAMA in the treatment group were lower than those in the control group (P＜0.05). No adverse reactions occurred in both groups. Conclusion：The acupuncture with the method of Linggui Bafa combined with western medicine can effectively improve the hearing level of patients， relieve tinnitus， dizziness and anxiety symptoms，and have high safety.