An intra-abdominal mass is an enigma in the surgical practice. The pre-surgical diagnosis of abdominal masses as to benign and malignant lesion is commonly made by clinical, cytological and sonographic findings. The present study was undertaken to critically analyze the usefulness of ultrasound and fine needle aspiration cytology in the evaluation of intra-abdominal masses. It was a prospective study conducted on 80 cases in the department of general surgery and dept of pathogy and radiodiagnosis, VSS Medical College, Burla, Odisha over a period of 2 years from oct 2011 to oct 2013. After clinical assessment and relevant investigations, ultrasound and fine needle aspiration cytology was performed. Histopathological diagnosis was considered final and on the basis of which the observation of fine needle aspiration cytology and USG were evaluated. Eighty cases of intra-abdominal lumps ranging from age 11/2 years to 65 years have been studied. Male predominate over female. Malignant lesions predominated over benign ones with a ratio of 3:1. Amongst the malignant ones carcinoma of stomach (45%) predominate and ileocaceal tuberculosis (25%) predominated amongst the benign ones. False positive and negative diagnosis with aspiration cytology in the present study was noted to be (2.5%) and (15%) respectively in FNAC and 2.5% and 18.75% in USG. The percentage of accuracy of F.NA.C. in diagnosis of intra-abdominal masses has been recorded to be 82.5% and 78.5% for ultrasonography. Thus, this series substantiates the accuracy of (real time) ultrasound and fine needle aspiration cytology in a wide spectrum of abdominal neoplastic and non-neoplastic disorders.