We reviewed and analized 283 cases in 143 patients of myringotomy and V-tube insertion during past 5 years. The nature of middle ear effusion, average duration until spontaneous extrusion, recurrence rate and complication after myringotomy with V-tube insertion were reviewed. The clinical results as follows ; 1) The nature of middle ear effusion showed 224 cases(81.2%) of serous fluid, 51 cases(18.0%) of mucoid fluid and 6 cases(2.1%) or dry tap. 2) The average duration until spontaneous extrusion. (1) It was 3.95 months. (2) According to nature of middle ear effusion, serous fluid was 4.38 months, mucoid fluid was 3.86 months and dry tap was 2.27 months in the order. 3) The recurrence rate after spontaneous extrusion. (1) It showed 65 cases(22.9%). (2) According to nature of middle ear effusion, serous fluid showed 21 cases(41.2%) and mucoid fluid showed 44 cases(19.6%) in the order. 4) The complication after myringotomy with V-tube insertion showed 2 cases(0.7%) of otorrhea and 3 cases(1.05%) of tympanic membrane perforation.