Background: Situation of incus erosion is common while performing tympanoplasties for cases of chronic otitis media. As none of the available techniques is said to be gold standard, a cost effective and easily available partial ossicular replacement prosthesis is employed and the postoperative hearing outcome is presented. Objectives: To assess the hearing results of ossiculoplasty using partial ossicular replacement prosthesis (PORP) during tympanoplasty. Methodology: A descriptive cross-sectional study was carried out in a tertiary referral hospital of Nepal from June 2018 to September 2019. Thirty consecutive patients who underwent tympanoplasty for chronic otitis media (inactive/mucosal) with incudostapedial discontinuity were operated using polytetrafluroethylene partial ossicular replacement prosthesis without removing the incus. Pure tone averages, air-bone gap (ABG) and air conduction gain were calculated pre and post-operatively. Results: There was no extrusion of prosthesis. The post-operative air-bone gap less than 20 dB was achieved in 23 (77%) cases. All the patients had post-operative air-bone gap of ≤25 dB. There were no major complications. Conclusion: Polytetrafluroethylene partial ossicular replacement prosthesis is safe, reliable and efficient alternative for ossiculoplasty when the incus is found to have eroded during tympanoplasty surgery.