Abstract： By summarizing and analyzing the etiology and pathology of otitis media with effusion(OME) and gastroesophageal reflux(GER)，it is concluded that the spleen and stomach in Chinese medicine are closely related to the incidence of GER- associated OME in children. The spleen governs the transportation and transformation of waterdampness； the deficient spleen qi will obstruct the ascent of the clear yang qi to the ears and orifices， resulting in the retention and gathering of pathogenic dampness and thus obstruction of the ears and orifices. What's more，the spleen is the foundation of acquired constitution and the source of qi and blood production，which governs the muscles and controls the transportation and transformation，so strong spleen qi makes the muscles open and close powerfully，while deficient spleen qi causes the disharmony of zang-fu organs，resulting in the occurrence of reflux due to the dysfunction of the opening and closing of eustachian tube and esophageal sphincter. In addition，the spleen governs ascent of the clear and the stomach governs descent of the turbid；the disturbance of qi movement in the spleen and stomach will lead to failure of spleen qi to ascend and failure of stomach qi to descend，resulting in sour regurgitation and thus the turbid pathogen up-flooding to the ears and orifices. Apart from this，because of delicate zang- fu organs，insufficient shape and qi，uneven strength of five zang organs， high occurrence of deficient spleen and vigorous liver in manifestation， and susceptibility to dietary irregularities，injuries on the spleen and stomach are more easy to occur in children，and further affect the transportation and transformation of spleen and stomach and their qi movement， inducing and aggravating OME. It is suggested that the treatment of this kind of disease should start from spleen and stomach， and ought to be based on the principle of strengthening spleen and harmonizing stomach.