Introduction: SBP is still a serious complication with a dismal outlook. The prognosis of patients with decompensated cirrhosis and SBP remains dismal, with a death rate of 21-41%, despite the introduction of new preventive strategies such as early detection and treatment with albumin and new antibiotics. The incidence of spontaneous bacterial peritonitis lowers the survival rate to 31% after one year. To enhance prognosis in this situation, it is crucial to identify patients who are at a higher risk of passing away. Method: 150 patients with cirrhosis who were admitted to the Apollo Hospital, Bhubaneswar between January 1 and December 31, 2021 and were reevaluated after a year were included in the prospective study. The presence of more than 150 PMN/MMC was a requirement for the diagnosis of SBP. Decompensated cirrhosis is identified by the presence of ascites and/or upper gastrointestinal bleeding (UGB). Child-Pugh and MELD scores were applied to determine the severity of cirrhosis. Prior to and during antibiotic therapy, diagnostic paracentesis and ascites fluid cultures were carried out on all hospitalised patients with ascites as well as in cases of signs and symptoms of SBP. When the number of neutrophils fell by 24% or more from baseline, it was thought that the empirical therapy had not been effective. Result: To enhance prognosis, it is crucial to identify patients who are at higher risk of dying. Low hemoglobin can be used as a predictor of death in PBS patients, as can peripheral leukocytosis and ascites fluid. Child-Pugh score, elevated bilirubin, and creatinine levels, as well as hyponatremia, are independent risk factors for mortality in SBP patients. Bacteremia and poor treatment response are separate risk factors for SBP-related death. The short-term prognosis of patients with SBP is influenced by a recent history of variceal bleeding, the severity of infection, and the level of hepatic and renal impairment