Background: Breast abscess is a major cause of morbidity in developing countries, most commonly in lactating women and dened as a localised collection of pus within the breast. The aim of this study is to compare the effectiveness and outcome of USG guided needle aspiration versus incision and drainage of breast abscess. The study involved 100 female patients Material and Methods: of age 18-60 years and diagnosed with breast abscess (clinically and by ultrasonography) were included after taking written consent. Of these 50 had undergone USG guided aspiration (Group A) and 50 had undergone incision and drainage (Group B) of breast abscess. The most a Results: ffected age range were 21-30 years and 90% of the cases were lactating and S. aureus was most encountered organism in both lactating and nonlactating cases of breast abscess. The cure rate, mean healing time, lactation resumption, patient's satisfaction and cosmetic outcome were statistically signicant (p <0.05) in patients managed with USG guided aspiration compared to incision and drainage. USG guided Conclusion: needle aspiration is a minimal invasive procedure and better alternative in management of breast abscess than conventional incision and drainage