Introduction: Thyroid nodules show an overall incidence rate of 4-7% & high probability of malignancy, constituting 5% to 35%. FNAC of Thyroid is most economical and reliable preoperative procedure to distinguish between neoplastic and non- neoplastic lesion.
 Objectives: To Study Cyto-Morphology of Fine Needle Aspiration of Thyroid nodules. To find out incidence of various types of lesions as per age & sex and to confirm the findings with Histomorphological diagnosis of same nodule.
 Material & Methods: 100 patients with Thyroid nodule who underwent FNAC & Thyroidectomy taken for an observational study from January 2019 to June 2020. The cytological findings were correlated with histopathological diagnosis.
 Results: Out of 100 cases 14 cases were found to be malignant and 86 were found to be benign on histology while cytology showed 93 cases benign and 7 malignant cases .Out of 5 cases suspicious for neoplasm and 3 cases were of follicular neoplasm on cytology which confirmed as papillary carcinoma on histopathology.2 cases which were diagnosed as Benign Thyroid lesion turned out to be papillary carcinoma and 2 cases which were diagnosed as colloid goitre on cytology turned out to be papillary carcinoma on histo pathology .1 case diagnosed as follicular hyperplasia turned out to be papillary carcinoma on histology.1 case diagnosed as MNG in cytology was turned out to be papillary carcinoma on histo pathology.
 Conclusion: Thyroid cytology proves to be a reliable, simple and cost-effective first line diagnostic procedure with high patient acceptance and without complications. FNAC serves as useful screening test for thyroid lesions. However, inability in distinguishing follicular lesion and inadequate sampling in cystic lesion lead to false diagnosis.
 Keywords: Histopathology, Thyroid , Lesion.