Abstract: In the field of tinnitus masking treatment, patients have different feelings of the same tinnitus matching sound, so the variety of sound sources is an important determinant of treatment effect. However, the lack of tinnitus matching sound sources ubiquitously exists in traditional treatment equipments. Thus, inspired by voice conversion system, a method of spectrum shifting which based on bilinear transform function is proposed to realize the variety of tinnitus matching sound. Meanwhile, bilinear transformation function can only effectively alter the resonant frequency and bandwidth but can not control its amplitude, so this kind of character will finally cause attenuation to energy, in order to compensate the energy attenuation the critical tilt filter is used and a new method of finding the optimum tilt factor is proposed. In addition, the range of optimum tilt factor is also discussed. Simulation results show that this method has achieved good effect and enriched the variety of tinnitus matching sound, and it has certain practical reference value.