Tinnitus is the spontaneous 'ringing' sensation within the auditory system reported by many individuals, which currently can only be diagnosed by behavioral response. Studies in this area have yet to identify definite mechanisms or sites associated with the generation of this sensation. The tinnitus sensation is typically reported to be prominent during silence. In addition, the complete withdrawal of auditory stimulus usually precedes the onset of the tinnitus sensation. This paper describes the conceptualization, integration and testing of an experimental instrument, developed to observe Auditory Evoked Potentials (AEPs) in order to identify possible EEG correlates of tinnitus. The instrumental setup permits the study of AEP responses during silence, as well as to observe the transitional nature of the AEP.