Introduction: Regional anaesthesia has proved to be an essential aspect of modern paediatric anaesthesia which issues support for the superior and long-lasting analgesia without the risk of respiratory depression. The transversus abdominis plane (TAP) block is a type of regional anaesthetic technique which was first elaborated in the literature as an anatomical landmark technique in the year 2001 by Rafi. Hence this study is aimed to research whether USG guided TAP block was superior to local infiltration for intra and postoperative analgesia for paediatric laparoscopic surgeries. Materials and Methodology: 100 children in the age group of 3–12 years, posted for elective laparoscopic hernia repair, orchidopexy, appendicectomy or cholecystectomy were enrolled in the study.