Two cases of congenital cholesteatoma incidentally found by myringotomy are reported. The first case (3-year-old male) had been suffering from repetitive acute otitis media. When a myringotomy was performed in the follow-up period, white debris was also observed in the tympanic cavity. The second case (8-year-old male) had been treated under the diagnosis of otitis media with effusion. In the follow-up period, conductive hearing loss had continued, but his middle ear effusion disappeared. Therefore, an exploratory myringotomy was carried out, and white debris was found in the tympanic cavity. Finally, both patients were diagnosed as having congenital cholesteatoma by intraoperative findings. Myringotomy is a common procedure for patients with otitis media. Close observation of the tympanic cavity is very important at the time of the myringotomy to rule out congenital cholesteatoma.