Objective To analyze the clinical characteristics and treatment of acute otitis media with subperiosteal abscess in children. Method Nine children with the diagnosis of "acute otitis media, retroauricular subperiosteal abscess" from September 2010 to August 2020 were retrospectively analyzed, inluding the possible etiology, pathogenic bacteria and treatments. Result All nine children had a history of upper respiratory tract infection before the onset, and the course of otodynia was 2-3 weeks before admission. Two case with intact tympanic membrane was treated with mastoidectomy, myringotomy and ventilation tube insertion. Seven cases with tympanic membrane perforation and pyorrhea were treated with abscess incision and drainage. The results of bacteriology culture in pus showed that five cases of Streptococcus pneumoniae, two cases of Streptococcus eustachians. After hospitalization for 7-10 days, the swelling subsided and the purulence stopped. The patients were followed up for 12-18 months. Conclusion Acute otitis media with subperiosteal abscess in children is mainly treated by abscess incision or mastoidotomy, supplemented with intravenous antibiotics. Most of the children can be cured.