Hey Neo,

In all honesty, I don't fully remember, but from my past experience with hypnosis and EFT, here are some things I would recommend to check:

- I've had people who had major secondary gain through having Tinnitus, such as a reason to complain to others / get attention, a reason to be away from specific situations (EG - "You know I can't go to ___ because...")

- Besides searching for any significant memories, were there any specific situations of very loud noise that either precipitated / worsened the Tinnitus?

Aside from that, I would say that one of the best methods I have of working with clients such as the one you're mentioning is to pre-frame the session by having him come up with a way to WORSEN the Tinnitus by having him play around with some submodalities - Most clients that resist healing have very little problem with being able to make the problem worse!

See if you can get him to attach one specific submodality (color, distance, location, shape, size, etc) to controlling the Tinnitus's severity. Then, form an EFT point of view, have him make it the worst he can (i.e. As best as he can, get "Tuned in") then tap on he tinnitus - or even on the controlling submodality.

Regardless whether the EFT works, you're still creating an unconscious realization for him that he is controlling / creating this problem.

I hope this makes sense, but if not, please feel free to ask for more clarification.

HTH
Ori