Background: Fine needle aspiration cytology (FNAC) is a simple, inexpensive method for obtaining a diagnosis of subcutaneous as well as deep seated tumors. USG guided fine needle aspiration cytology is a useful tool for diagnosis of superficial as well as deep-seated lesions of abdomen. Present study was aimed to study utility of ultrasound guided FNAC in diagnosis of abdominal lesions. Material and Methods: Present study was retrospective study, of cases of USG guided FNAC of intra- abdominal masses. The cases were analyzed, based on the cytological features. The diagnosis was made by correlating cytological findings with the clinical and the radiological features. Results: Maximum number of FNAC were seen in 21-40 years (28.09 %), followed by 41-60 years group (27.38 %). Male to female ratio was 1.18. Maximum number of lesions were observed in liver (33.4%), next in the order of frequency were lymph node (23.4%), gastrointestinal (8.5%), pancreas (7.6 %), gall bladder (6.9%), miscellaneous (6.9%), omentum & peritoneum (5.6%), spleen (3.5%), kidney (3.5%) & adrenal (0.7%). In present study out of 29 cases, that underwent HPE, 10 were malignant cases- & 10 nonmalignant cases, the sensitivity to detect malignancy was 90%, the specificity 100%, the positive predictive value was 100%, the negative predictive value was 81.81% and the efficacy was 93.1%. Conclusion: USG guided FNAC for intra-abdominal masses, is highly reliable and replaces invasive procedures, obviates surgical exploration especially in the high risk patients facilitating initiation of appropriate therapy