BACKGROUND Post-Operative Sore Throat (POST) is a common complication of General Anaesthesia. The present study is to investigate the effect of MgSO4 nebulisation in reducing the incidence of POST. MATERIALS AND METHODS 200 patients of ASA grade I and II between 20 and 60 years undergoing elective surgery for less than 2 hours duration under general anaesthesia were selected and distributed into two groups of 100 patients in each group. Group M: Nebulisation with Inj. Magnesium Sulfate (MgSO4) 3 mL (300 mg). [Inj. MgSO4 (500 mg/mL), 1 mL of MgSO4 diluted in 5 mL distilled water and 3 mL of preparation was given as nebulisation]. Group N: 3 mL of Inj. Normal Saline nebulisation. Nebulisation was given before induction of General Anaesthesia. The incidence of POST was noted at 0, 2, 4, 6, 8 and 24 hours post-operatively. RESULTS The incidence of POST was less in Group M than Group N. Maximum significance was seen at 8 th hour of post-operative period (p<0.05). CONCLUSION MgSO4 nebulisation significantly reduces the incidence of POST.