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To determine if tinnitus was related to working memory (WM) in adults and if tinnitus handicap was related to WM in adults with tinnitus. Two groups, cross-sectional design. 76 adults forming a tinnitus group (n = 38) and a control group (n = 38). Each group included 19 adults with normal hearing and 19 adults with hearing loss matched for age, sex and educational backgrounds. All participants completed the visual n-back test; pure tone audiometry (0.125–16 kHz); and the Hospital Anxiety and Depression Scale (HADS). Tinnitus sufferers also completed the Tinnitus Handicap Inventory (THI). For all participants, tinnitus was not related to WM scores when corrected for hearing thresholds, anxiety, and depression. The corrections for best ear high-frequency pure-tone average hearing threshold (BEHFPTA: 10, 12.5, 14 and 16 kHz) were significant. For tinnitus sufferers, THI was related to WM scores in the easiest n-back condition, and BEHFPTA was related to WM scores in the easiest and the hardest n-back condition. Tinnitus was not related to WM scores. Tinnitus handicap was related to some WM scores in tinnitus sufferers. Further investigation of the possible relationship between high-frequency hearing and WM is warranted. [ABSTRACT FROM AUTHOR]