Objectives: To determine the frequency and causes of dry tap at myringotomy in pediatric patients myringotomized due to provisional diagnosis of otitis media with effusion. Methods: Charts of 435 ears of 256 patients (158 male, 98 female) myringotomized due to otitis media with effusion were reviewed between years 1999-2003. The mean age was 7.1 +/- 3.4, ranging between 2-16 years. Preoperative appearance of tympanic membrane, tympanogram, acoustic reflex, age, gender, season of operation were all investigated in relation to dry tap at myringotomy. Results: Two-hundred and sixty out of 435 ears were inserted myringotomy tube following fluid aspiration from myringotomy ostium. The number of dry tap at myringotomy was 175 (40.2%). Fourty-eight of these dry ears were inserted myringotomy tube due to adhesion. The total number of tube placement was 308 (70.8%). Dry tap at myringotomy was seen in 51 (29%) and 124 (71%) ears for left and right sides respectively. Conclusion: Although the dry tap at myringotomy results from several factors such as appearance of tympanic membrane, tympanogram, acoustic reflex, some other factors like season, age, gender, simultaneous tonsillitis and/or adenoid vegetations are not important.