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<b>Objectives:</b> This study aimed to analyse the impact of serum sodium and potassium levels on sensorineural hearing loss and tinnitus. <b>Material and Methods:</b> A total of 616 individuals participated-248 with sensorineural hearing loss and tinnitus, 136 with tinnitus only, and 232 controls. All patients received thorough examinations by specialists in otorhinolaryngology and audiology. Additionally, all participants underwent laboratory testing. <b>Results:</b> Serum sodium levels were slightly elevated in the tinnitus group with sensorineural hearing loss compared to both the tinnitus group and the control group, although these differences were not statistically significant (<i>p</i> = 0.27 and <i>p</i> = 0.89). Additionally, this trend was not observed when comparing the tinnitus group to the control group (<i>p</i> = 0.32). The serum potassium levels did not show a significant difference among the three groups (<i>p</i> = 0.155). In the group experiencing sensorineural hearing loss and tinnitus, a significant positive correlation was found between serum sodium levels and the onset of sensorineural hearing loss (<i>p</i> = 0.000, rho = 0.223). Additionally, there was a significant correlation between age and the onset of symptoms (<i>p</i> = 0.000, rho = 0.235). No significant correlations were found regarding serum potassium levels. Patients with hearing levels exceeding 40 dB exhibited slightly higher serum sodium levels (<i>p</i> = 0.56). Both the groups with tinnitus and sensorineural hearing loss, as well as the tinnitus-only group, showed a trend indicating that higher serum sodium levels were associated with greater tinnitus intensities (<i>p</i> = 0.43 and <i>p</i> = 0.62, respectively). A logistic regression analysis indicated that the development of sensorineural hearing loss and tinnitus was significantly associated with changes in serum sodium levels (<i>p</i> = 0.030; OR: 0.186, 95% CI = 0.027-5.550). Additionally, serum sodium levels were found to be significant predictors of more severe hearing loss, defined as hearing levels exceeding 40 dB (<i>p</i> = 0.019; OR: 1.950, 95% CI = 0.504-7.540). <b>Conclusions:</b> The findings of this investigation suggest that changes in serum sodium levels may influence the development and severity of tinnitus and sensorineural hearing loss. Further studies involving more cases are needed to solidify these results.