Otitis media with effusion (OME) is a common problem especially in children and if not diagnosed early and treated appropriately may lead to serious complications. Our study was conducted to assess the audiological changes associated with OME regarding the type, intensity and each frequency affected. The study involved 50 patients and the age ranged from 4-15 years old. The average of air conduction thresholds in the submitted cases (conductive deafness) were 31dBHL in the range between (0-50) dBHL. 500Hz is the most frequency affected and the least affected one is 2000Hz. In bone conduction thresholds (sensorineural hearing loss), we found that the frequency 1000Hz is the most affected one, while the frequency 250Hz is the least affected.