Background: Various parotid gland diseases are seen clinically including inflammation, sialolithiasis, benign and malignant tumors. It is important to differentiate between these to make a correct diagnosis, the aim of this study is to assess the usefulness of fine needle aspiration cytology as a preoperative diagnostic tool in the diagnosis of parotid gland tumors. Method: A retrospective study was done on 110 Iraqi patients with apparent parotid gland swelling, all patients were subjected to FNAC by using 22-gauge needle attached to a 10ml syringe with at least two needle passes were made for each patient. Results: The number of cases in each category were: nondiagnostic 5.5% and in 94.5% were diagnostic. Neoplastic lesions were observed in 71.20% of patients, non-neoplastic lesions in 28.80% of patient. Conclusion: Fine needle aspiration cytology is a reliable examination providing important information to the surgeon in the preoperative diagnostic assessment when Milan system was applied.