This　work　aimed　to　investigate　the　effect　of　blood　flow　pulsation　in　patients　with　pulsatile　tinnitus　(PT).　Nine　blood　flow　patterns　with　different　pulsations　were　designed　on　the　basis　of　the　blood　flow　data　of　a　patient　with　PT　(control　group;　cases　with　blood　flow　pulsation　indexes　that　had　decreased　by　20%,　40%,　60%,　and　80%;　and　cases　with　blood　flow　pulsation　indexes　that　had　increased　by　20%,　40%,　60%,　and　80%).　The　transient-state　multiphysics　coupling　method　was　used　to　clarify　the　biomechanical　and　acoustic　changes　that　had　occurred　under　different　blood　flow　pulsations.　Results　showed　that　blood　flow　impacted　directly　the　vessel　wall　in　the　sigmoid　sinus　wall　dehiscence　(SSWD)　area.　The　impact　velocity　of　the　blood　flow　slowed　with　the　decrement　in　blood　flow　pulsation　index　but　increased　with　the　increase　in　blood　flow　pulsation　index.　With　the　reduction　in　blood　flow　pulsation　index,　the　average　pressure　of　the　SSWD　area　decreased　by　1.84,　3.93,　6.23,　and　8.31　Pa;　the　average　displacement　of　the　vessel　wall　in　the　SSWD　area　decreased　by　0.11,　0.23,　0.36,　and　0.48　mm;　and　the　average　sound　pressure　level　at　the　tympanum　decreased　by　2.2,　4.16,　7.14,　and　12.97　dB.　By　contrast,　with　the　increase　in　blood　flow　pulsation　index,　the　average　pressure　increased　by　2.46,　4.21,　6.28,　and　8.56;　the　average　displacement　increased　by　0.14,　0.2,　0.36,　and　0.49　mm;　and　the　average　sound　pressure　level　increased　by　1.32,　2.87,　4.15,　and　5.19　dB.　Statistical　analysis　revealed　that　the　pathological　induction　of　PT　had　a　strong　quadratic　correlation　with　the　pulsation　of　blood　flow.　The　degree　of　PT　could　be　attenuated　by　reducing　blood　flow　pulsation.　Such　an　approach　would　aid　clinical　treatment.　The　conclusion　obtained　in　this　work　would　present　a　theoretical　basis　for　the　treatment　of　patients　with　PT.　(C)　2021　Nalecz　Institute　of　Biocybernetics　and　Biomedical　Engineering　of　the　Polish　Academy　of　Sciences.　Published　by　Elsevier　B.V.　All　rights　reserved.