Background: Postoperative sore throat (POST) is a well-recognized complication that remains unresolved in patients undergoing endotracheal intubation for general anesthesia. The wide variation in these figures is presumably due to different skills and techniques among anesthetists and to differences between patients in the definition of sore throat. Objective: The main aim is to study the attenuating effect of Magnesium sulphate nebulization on the incidence of postoperative sore throat. Materials and Methods: This is a prospective, comparative and observational study conducted in the Department of Anaesthesia and Intensive care unit, NC Medical College and Hospital over 1 year. 90 cases divided into two equal groups. Patients included in the study were of either gender belonging to American Society of Anesthesiologists (ASA) status 1 or 2 undergoing elective surgery of approximately 2 h or more duration requiring tracheal intubation. Patients in Group N were nebulized with 3 ml of normal saline and the patients in Group M were nebulized with 3 ml of 225 mg isotonic nebulized magnesium sulfate for 15 min. The incidence of POST at rest and on swallowing at 0, 2, 4, 12, and 24 h in the postoperative period was evaluated. Results: There was no significant difference in POST at rest, at 0th, 2nd, and 4th h between normal saline and MgSO4. The significant difference was seen at 24th h, where MgSO4 lessened POST. There is no significant difference in POST on swallowing at 0th and 2nd h between normal saline and MgSO4. The significant difference was seen at 4th h, where MgSO4 lessened POST. Conclusion: POST is common in patients undergoing GA with a tracheal tube for routine surgical cases for up to 24 hr. We conclude that the use of magnesium sulphate in the form of nebulization as a pre-medication agent significantly reduces the incidence of POST compared to normal saline and it was found to be safe, simple, and effective in preventing the occurrence of postoperative sore throat.