Background: The use of general anesthesia (GA) among children has seen an increase globally. Both tooth extraction and restoration treatments on children were done under GA, but there are consequences in using GA in children, which also include changes in the treatment plan. First permanent molar (FPM) treatment under GA is a very strategic treatment, but there is a notable lack of studies that assess in detail this type of treatment, especially its frequency of administration under GA. This study determines the treatment frequency and the type of FPM treatment in children under GA at the King Abdulaziz Medical City (KAMC) in Jeddah, Saudi Arabia.
 Methods: Our study is a cross-sectional study that reviewed the cases of dental rehabilitation in children between the ages of 5 and 14 years old from 2015 to 2018. These children had erupted first permanent molars and were treated under GA.
 Results: This study included 394 children, with 1330 FPMs treated under general anesthesia for (27%) preventive, (56%) restorative, and (17%) extraction treatments. The frequency of FPM treatments administered were color restoration (49%), fissure sealant application (37%), SSC (8.9%), and amalgam filling (4.5%). Low pulpal treatment was reported which was mostly involved indirect pulp capping. Most of the final restorations that were done covered only one surface, followed by the two-surface restorations, and then by SSC. 
 Conclusions: The pediatric dentists’ decision for FPMs treatment under general anesthesia at KAMC was following AAPD guideline and its frequency was mostly restorative followed by preventive, and the least treatment was extraction treatments. The type of FPMs treatment administered on children was significantly influenced by their ages, gender, and health conditions. The type of tooth restoration and pulp therapy treatments were significantly dependent on children’s age. KAMC pediatric dentist efforts should be directed to initiate more preventive programs and effective dental home care utilization at PHC centers.