Tinnitus is the hearing of sound when no external sound is present. While often described as ringing, it may also sound like a clicking, hiss or roaring. The film is supposed to be the first one dedicated to music as an instrument for death exploration. The trigger for the plot was a discussion between composer Yevgeny Voronovsky and music enthusiast and journalist Dmitriy Vasiliev about 1990s and 2000s musicians who had worked with the theme of death—many of them are now dead. As real death merges from the conversation about it, the film starts to transform itself.