It seems plausible to hypothesize that in all forms of neurodegeneration or other forms of tissue degeneration, a common pathway exists which when deciphered could lead to our understanding of a variety of diseases which result in tissue necrosis as well as offer potential for therapeutic intervention. A relatively recent interest has been our preliminary studies on the role of neurodegeneration in hearing loss and tinnitus, particularly that associated with noise. These studies grew out of a collaboration emanating from early discussions with Professor Abraham Shulman of the State University of New York, Health Science Center at Brooklyn, Department of Otolaryngology, and Dr Richard J. Salvi, of the Center for Communication Disorders and Sciences, Hearing Research Laboratories, State University of New York at Buffalo. Further studies in this very promising area of research are continuing for noise induced hearing loss protection and tinnitus control. A brief review of calpain is presented.