Background: Otitis media (OM) is an infection of the middle ear and mastoid cavity. In many studies, hearing loss is described as a consequence of otitis media (OM); the degree of hearing loss can be analyzed by biologically calibrated AA 222 diagnostic audiometer. But in Bangladesh, we have not enough research-based information regarding this issue. Aim of the Study: The aim of the study was to evaluate the correlation of the degrees of hearing loss between male and female patients with otitis media. Methods: This was a prospective observational study and was conducted in the Department of Otolaryngology & Head Neck Surgery, Bashundara Ad-Din Medical College and Hospital, Dhaka, Bangladesh during the period from January 2022 to December 2022. A total of 64 patients with chronic otitis media (COM) suffered for the past three months or more attended the mentioned hospital were enrolled in this study as the study population. Among them 32(50%) were male and other 32(50%) were female patients. Ear drums of patients were inspected on both sides suction under microscope wherever necessary. The patient’s hearing levels in decibel were tested by a biologically calibrated AA 222 diagnostic audiometer. All data were collected, processed and analyzed by using MS Office and SPSS version 23.0 programs as per need. In comparison student’s T-tests were also performed. Results: In this study, in analyzing the hearing loss status of the patients regarding ear involvement we observed that, 6(18.8), 14(43.7) and 12(37.5) male participants on the other hand 10(31.2), 11(34.4) and 11(34.4) female patients right, left and both ears were found involved respectively. In comparing the ear involvement in hearing loss between the male-female groups, we did not find any significant correlation (P=0.427). In comparing the right dB grading, left dB grading, right ear comments and left ear comments of the patients in both groups we did not find any significant correlation; the P- value were 0.932, 0.983, 0.228 and 0.618 respectively. Conclusion: As per the findings of this study we can conclude that, there was no significant correlation of degrees of hearing loss between male and female patients with otitis media.