Aim: To determine the effect of Nebulised Magnesium Sulphate on the Incidence of Post Operative Sore Throat. Methods: This was a prospective comparative study conducted in the department of anaesthesiology and critical care PGIMS Rohtak, Haryana, India for the period of 1 year. 100 Patients included in study were of either gender, aged between 20 and 70 years belonging to American Society of Anesthesiologist (ASA) 1 or 2 statuses undergoing elective surgery of approximately 2 h or more duration under GA requiring tracheal intubation. Patients in the study group were nebulized with 3 ml of 225 mg isotonic nebulized magnesium sulfate for 15 min in the holding area. Presence of sore throat was noted at rest and on swallowing immediately after extubation, and 2 h, 4 h, 10 h and 24 h postoperatively. In the postoperative ward, patients were also monitored for any drug-related side effects.