The goal of this study to compare between endoscopic and microscopic myringotomy and ventilation 
tube insertion in the management of otitis media with effusion regarding operative time and intra 
operative complications. This study was carried out in the Otorhinolaryngology department of BeniSuef University's Hospital. The study was carried out on 100 patients divided into two groups (group 
A and B) each group included 50 patients who suffering from otitis media with effusion not respond 
to medical treatment for 3 months. The medical treatment used in this study was in form of 
antinflammatory, mucolytic, nasal decongested drops, oral corticosteroids and antihistaminic in cases 
associated with allergy. In group A the operation was done by the endoscope and in group B the 
operation was done by the microscope.