Various methods have been used and reported to restore hearing in cases in which one of ossicles has been destroyed from chronic inflammation or cholesteatoma. Attempts have also been made to implant as wall as homograft of the drum and ossicles. We have recently seen cases of otitis media and cholesteatoma in which the incus homograft and reposition has been performed. Preservation of the donor material and its manipulation is relatively easier than other techniques used in the past. However, there are many problems which should be considered concerning the immunological aspects, as well as the problem of ankylosis of the surrounding bones. This paper deals with the technique of the homografts and reposition in tympanoplasty, its indications, and complications, with a reivew of the literature.