In the case of subjective tinnitus (the majority of T's) I don't think so.

ANR cancels a sound wave with another wave. It can only work with real
sounds that can be picked up by a microphone and which are then
phase-inverted to cancel the sound.  Subjective tinnitus can't be picked up
by a microphone, and it's most unlikely to take the form of a wave which
could then be cancelled.  In any case, it's very difficult to create
effective ANR at high audio frequencies and a lot of tinnitus sounds are of
very high pitch.

However with objective tinnitus could it be a different story... ?

Steve O

www.detinnitiser.com