To compare the perinatal outcomes of the late preterm and term twins according to the modes of delivery. This was a prospective observational study, carried out at the Department of Obstetrics and Gynaecology, R. G. Kar Medical College, Kolkata. 192 twin deliveries between 1st September 2009 to 31st August 2010 with gestational age of at least 34 completed weeks at delivery were included. The required sample size was calculated with an alpha level 0.05 and beta level 0.20 and it was found at least 54 twin deliveries were required. Among 192 twin deliveries included in the study, 59.9% were delivered vaginally, 40.1% were delivered by LSCS. 23.9% were delivered by emergency LSCS, 16.15% were delivered by elective LSCS. Among the total twin sets delivered by LSCS, 59.7% were delivered by emergency LSCS and 40.3% by elective LSCS. Significant differences were found in Apgar scores among vaginally delivered babies with those of delivered by elective LSCS. Only requirement of NICU admission was significantly higher in preterm newborns delivered by LSCS. Significant differences were found in birth weights and Apgar scores at 5 minutes after birth in the perinatal outcome of newborns delivered by Elective LSCS before 38 weeks and after 38 weeks of gestation. In the absence of significant maternal complication, it is better to deliver twins at 37 completed weeks of gestation or later, may be preferably by elective LSCS, to avoid neonatal complications.