Abstract Case Description—3 foals were referred for treatment of tympany of the auditory tube diverticulum (guttural pouch). Clinical Findings—Bilateral guttural pouch tympany was diagnosed in all 3 foals on the basis of clinical signs and results of radiographic and endoscopic evaluations and gutturocentesis. In each foal, previous medical or surgical interventions or both had failed to correct the problem. Treatment and Outcome—Bilateral surgical resection of the plica salpingopharyngeus was performed. Follow-up telephone interviews with owners 8 months to 3 years after surgery revealed that long-term resolution of the tympany had been achieved in each foal, with few to no postsurgical complications. Clinical Relevance—Surgical correction of refractory bilateral guttural pouch tympany can be accomplished by resection of the plica salpingopharyngeus within the pharyngeal opening of the Eustachian tube. In the foals of this report, permanent resolution of tympany was apparently achieved without interfering with upper airway function, providing support for the use of surgical resection of the plica salpingopharyngeus in the treatment of bilateral guttural pouch tympany.