Otitis media with effusion (OME) is a common disease in children. Objective: To study clinical, audiometry and results of tympanostomy tubes. Materials & methods: Descriptive and prospective study on 87 ears of 45 children with OME. Results: The most common age group was 6 years of age. The most infections were in both ears (taking up 93.4 percent). Common symptoms were nasal obstruction (accounting for 84.4 percent), running nose (82.2 percent), hearing loss (42.2 percent) and tinnitus (24.4 percent). Otoscopic examination was as follows: eardrum retracted (amounting to 48.3 percent), normal (34.5 percent), opaque (59.8 percent), honey-colored (29.8 percent) and bubbles (10.4 percent). Tympanograme type B was the most (66.7 percent) and type C was 31 percent. Audiogram was conductive hearing loss pr = 20 dB in 90.9 percent . Adenoide vegetation is the most common coordinate (68.8 percent). Tympanostomy tube insertion was on one or both sides associated with adenoidectomy and tonsillectomy. The results after 4 months of follow-up showed that the most common cases were dry ear, hearing improvement, tubes on the eardrum. Common complications were otorrhea, extrusion and obstruction. Confusions: Symptoms in OME are silent and difficult to detect. Otoscopy and tympanograme are valuable measures for diagnosis. Tympanostomy tube insertion helps hearing improvement and reconstructs the function of the middle ear.