Abstract： Objective To investigate the therapeutic effect of glucocorticoid on secretory otitis media(SOM)at acute period. Methods sixty two cases(65 ears) of SOM at acute period were randomly divided into two groups.Thirty one cases(32 ears) were treated with Dexamethasone and Cefuroxime Sodium, while the other thirty one (33 ears) were only treated with Cefuroxime Sodium. After 1 weeks therapy, the improvement in symptoms hearing was evaluated. Results There were significant difference in incidence rate of symptom and improvement rate of hearing between two groups( P ＜0.05). Conclusion Secretory otitis media at acute period could be obviously improved by glucocorticoid, which could also accelerate the absorption of middle ears hydrops and help the recovery of hearing.