The eustachian tube is the part of the middle ear that connects the middle ear with the throat.
It is a narrow tube made up of elastic cartilage.
It remains closed and opens only while yawning and swallowing to let in or let out air from the middle ear through the throat to maintain the pressure in the middle ear.
It protects the eardrums from rupturing and maintains equal air pressure on both sides of the eardrum.
Hence, the eustachian tube is located in the middle ear.