Otitis media with effusion is perhaps the most common cause of vestibular disturbance in children. But acute Otitis media or chronic otitis media per se, do not cause vertigo, unless in labyrinthitis or intracranial complications. According to the location and extent of infections labyrithirits are divided into three groups: 1. Circumscribed labyrinthitis. 2. Diffuse labyrinthitis. 3. Surgical labyrinthitis. The findings of intracranial complications besides vertigo, may include fever, headache, neck rigidity etc. The sudden onset of vertigo and sensorineural hearing loss during an episode of acute otitis media or an exacerbation of chronic suppurative otitis media indicate that labyrinthitis had developed. The patient must immediately undergo further examination and management.