BACKGROUND: Post operative sore throat (POST) is an unpleasant and troublesome sequelae after endotracheal intubation . The present study compares the efcacy of dexamethasone gargle versus magnesium sulphate gargle on incidence and severity of post operative sore throat in patients under General Anaesthesia. METHODS : 60 patients were randomly allocated to receive either magnesium sulphate gargle or dexamethasone gargle . 15 mins prior to induction of GA , the dexamethasone gargle group (n=30) received 8mg dexamethasone dissolved in 20ml of 5% dextrose whereas the magnesium sulphate gargle group received 1 gm of MgSO4 dissolved in 20ml of 5% of dextrose. Patients were assessed for incidence and severity of post operative sore throat , cough and hoarseness of voice in post anaesthesia care unit at 0hr, 2hrs, 4hrs, 6hrs and 24 hrs . RESULTS : Our study revealed that there was signicant (p<0.01) difference in the severity of sore throat between the groups at 0 hr, 2 hrs, 4 hrs , 6 hrs with patients receiving MgSO4 gargles showing decreased severity than gargling with dexamethasone. The two groups were found to be demographically comparable . In our current study , the mean duration of surgery in both groups was 2-2.5 hours and difference was statistically insignicant . SUMMARY : Among patients who gargled with 1gm of MgSO4 exhibited lower incidence and severity of POST as compared to patients who gargled with 8mg of dexamethasone