OBJECTIVE OF THE STUDY:To study the efficacy of underlay tympanoplasty by elevating the annulus by 360 degrees. SUBJECTS AND METHODS: Two hundred patients with chronic otitis media, tubotympanic disease, inactive stage who underwent tympanoplasty by the above technique between the years 2009 to 2013 were selected for the study as and when they were admitted. All the patients were followed up for 6 months following surgery. Any complications like secondary infection, wound dehiscence, granulations, were looked for and treated appropriately. Status of the neotympanum was evaluated at the end of 3 months. Any anterior blunting, medialisation or lateralisation of the graft was noted. Any residual perforation was considered as failure. Hearing was evaluated in all patients with an intact neotympanum. RESULTS: Our study showed an overall success rate of 96% as far as graft uptake was concerned. Hearing improvement was seen in 93% of our patients. 6 patients had complete air bone gap closure, 49 had AB gap of 10db or less, 131 had AB gap of 11-20db. 14 patients had no improvement in hearing. Overall hearing improvement was seen in 93% of our patients. CONCLUSION: In conclusion 360 degree sub-annular tympanoplasty is a efficient technique of tympanoplasty with very good results.