A minimum dataset for recording of findings during myringotomy and ventilat
ion tube insertion for cases of otitis media with effusion is presented. Wi
th increasing pressures on surgeons to audit existing practices and hence i
mprove standards of health care, it is appropriate to produce such a set of
guidelines for a surgery that is frequently performed world-wide. We belie
ve that the data presented is not too exhaustive and can be readily incorpo
rated into the operative notes.