Abstract: Background: Surgery is the most well established mode of initial definitive treatment for a majority of oral cancers. Over the past few decades, the surgical technique of neck dissection has evolved from Radical neck dissection to Modified radical neck dissection and then to Selective Neck Dissection. Objectives: The main purpose of this research is to evaluate the incidence of pathologic incursion of the carotid sheath, when noticed grossly uninvolved while doing surgery in the patients with neck dissection for head and neck squamous cell carcinoma (HNSCC). Methods: 80 neck dissections will be performed. Carotid Sheath will be removed separately and methodically evaluated by well experienced head and neck pathologists by performing hematoxylin and Eosin staining and Immunohistochemistry Analysis with Markers like Pancytokeratin and CD34 for tumour infiltration and the occurrence of lymphatic tissue. Hence, if found negative than it will strongly indicate that we can modify the neck dissections limiting upto the level of carotid sheath. Results: Carotid Sheath is not grossly involved, removal of Carotid Sheath is not recommended. Histologically Carotid Sheath may harbour dilated lymphatic vessels, lymphocytes aggregates and neutrophils. Carotid Sheath, however, would not harbour any metastatic tumour emboli from primary Oral Squamous Cell Carcinoma.