The dental device for tinnitus, typically a customized oral appliance, aims to modulate neural activity and reduce auditory perception disturbances by realigning jaw position and reducing tension in the temporomandibular joint (TMJ). By adjusting mandibular positioning and potentially altering neural pathways related to sound processing, the device can help mitigate tinnitus symptoms through mechanical and neurological mechanisms that interrupt aberrant neural signaling associated with phantom sound perception.