Tinnitus Relief Masking Sounds - Orca - Orca. Orca: An orca is a toothed whale belonging to the oceanic dolphin family. Orca depend heavily on underwater sound for orientation, feeding, and communication. They produce three categories of sounds: clicks, whistles, and pulsed calls. This recording has vocal sweeps in a low-volume background of pulsing water, making it a good choice for ambient room noise and workplace noise masking.