Diabetes mellitus is a disease that occurs due to the partial or complete dysfunctioning of the pancreas, thereby reducing the amount of insulin secretion in the body. Type II diabetes mellitus is commonly seen in the middle age group individuals, and can lead to a variety of systemic consequences involving multiple systems. One of the known complications of diabetes mellitus is hearing loss and tinnitus. The degenerative process, owing to type II diabetes mellitus affects the microvasculature of the hearing apparatus, the cochlea and the cochlear nerve.