Residual inhibition is a transient suppression of tinnitus after auditory stimulation has stopped. We used positron emission tomography to study brain regions underlying residual inhibition in three tinnitus patients with cochlear implants and six normal hearing controls. Regional cerebral blood flow was measured and compared under two conditions: with tinnitus and during the residual inhibition of tinnitus. The right anterior middle and superior temporal gyri (Brodmann areas 21 and 38) were activated during residual inhibition, while the right cerebellum was activated during tinnitus perception in the tinnitus patients. No significant activation was observed in the normal controls. Our results suggest that tinnitus and residual inhibition are related to cortical networks of auditory higher-order processing, memory and attention.