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