Numerous grafting materials could be used in myringoplasty either autografts or homografts. Still, temporalis muscle fascia & perichondrium are the most common grafts to be used. In this study we used tragal perichondrium and fat as a graft material for permeatal myringoplasty. Forty patients were included in this study & were classified according to the graft type into two groups (20 patients in each group). And each group is subdivided in two sub groups according to the type of anaesthesia which is used. As a conclusion we found that there is no significant difference in the results when the type of anaesthesia changed. Fat and tragal perichondrium are suitable graft materials with high success rate and can be used as a graft in simple underlay myringoplasty.