Tinnitus describes the perception of a phantom sound. Despite appearing on first sight as a sensory phenomenon, chronic tinnitus is characterized by high comorbidity with depression and anxiety. This is evidenced by multiple clinical, but also from neuroscientific findings. Investigating the neural correlates of chronic tinnitus, research with various imaging and neurophysiological methods suggested that both sensory and limbic systems represent neural correlates. Their interplay in the development of chronic tinnitus is an open question. Here we aimed at investigating this interplay within an affective learning paradigm. Behavioral and magnetoencephalographic (MEG) measures served as dependent variables for learning.