Secretory otitis media with tinnitus requires conservative treatment or surgery depending on the severity of the patient’s condition. 1. Secretory otitis media is often secondary to bacterial or viral infections, so antibiotics such as amoxicillin and cefaclor can be used for anti-infective treatment. Prednisone, dexamethasone and other glucocorticoid drugs, eucalyptus pinene and other mucocutaneous agents can also be used for symptomatic treatment; in most cases, the tinnitus will subside after the inflammation in the middle ear cavity subsides and the fluid is absorbed. 2. If the examination reveals excessive accumulation of secretion in the middle ear cavity, conservative treatment may not be very effective, and it is recommended to be treated by tympanocentesis or tympanic membrane tube placement, and to be treated again with antibiotics such as cefaclor and glucocorticoid medications such as budesonide nasal spray after the operation. 3. During the treatment period, it is necessary to keep the ear canal clean and dry, eat a light and digestible diet, and avoid repeated interference with disease-causing risk factors. Patients with secretory otitis media should actively go to the hospital for a clear diagnosis and follow the doctor’s instructions for standardized medication and treatment.