Modulation of α7 nAChRs may be relevant for tinnitus since these receptors are expressed in cortical and hippocampal neurons and affect cognition and memory [reviewed in (293)]; moreover, these receptors are also expressed in microglia (294) and macrophages (295) and are involved in the vagal-mediated cholinergic anti-inflammatory response signaling through the JAK2/STAT3 pathway, decreasing levels of pro-inflammatory cytokines, such as TNF-α, IL-1β, and IL-6 and increasing levels of anti-inflammatory cytokines such as IL-10 (295–298). Here, TNF is linked to Tinnitus.