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A Cross Sectional study of 2 months was carried out at Tertiary Health Care Hospital. With aim to determine the prevalence and associated risk factors of Otitis Media with Effusion in school going children. 200 children of age group 4 to 18 years coming for non-otological problem or accompanying to patients attending ENT and Paediatric Out Patient Departments without any obvious systemic disease were included in the study. B type of curve on tympanometry was considered as diagnostic criteria for Otitis Media with Effusion. Parents of these children were interviewed about sociodemographic factors. Clinical examination, including otoscopic examination and tympanometry was performed for each child. The prevalence of Otitis Media with Effusion was 19%. There was no statistically significant relationship between OME and gender, child's place during day, exposure to passive smoking and asthma. The relationship between OME and age, socioeconomic status, number of siblings, allergy, recurrent episodes of Upper Respiratory tract infection, adenoid and/or tonsillar hypertrophy were found to have statistically significant relationship (p<0.05)