Aim: To determine the effect of Nebulised Magnesium Sulphate on the Incidence of Post Operative Sore Throat (POST). Methods: This was a prospective, observational study conducted in the Department of Anaesthesia & Critical care, Patna Medical College and Hospital, Patna, Bihar, India, for 16 months. 120 Patients included in study were of either gender, aged between 20 and 65 years belonging to American Society of Anesthesiologists (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 sulphate 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, 10hand 24 h postoperatively. In the postoperative ward, patients were also monitored for any drugrelated side effects. Results: Therewas no significant difference in POST between the two groups with respect to age, gender, and ASA status, POST at rest at 0h and 2h between the two groups didn't show any significant difference. There was a significant. Difference in POST at rest between group A and group B at 4h (p=0.09), 10h (p=0.004) and 24h (p=0.004) using chi square test. With respect to POST on swallowing, there was a significant difference in POST at 2h (p=0.006), 4h (0.002), 10h (0.002) and 24h (0.002) using chi square test. Conclusion: POST is common in the 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.