GER is the movement of gastric contents into the esophagus because of defective GEJ. GER is a very common event in pediatric patients. It accounts for approximately 75% of esophageal pathology.The association of GERD and otolaryngology has now become evident that GERD is now implicated in the pathogenesis of many ENT diseases. This work is aiming at studying the relation between GERD and otitis media & otitis media with effusion (OME) in children. 40 patients were included ranging from 3 months and 15 years. They were divided into 2 groups: Group A: 20 patients complaining of otitis media, studied for the presence of GER. Group B: 20 patients suffering of GER and studied for the occurrence of otitis media. Results: 12 patients (60%) of group A had histological picture of GER, while in group B 10 patients (50%) did have O.M. Conclusion: The assossiation of GERD and otitis media suggests a possible aetiological role of GERD in the pathogenesis of otitis media. Recommendations: It is wise to manage GERD beside the management of otitis media. Further studies are recommended for better evaluation for the patients.