A comprehensive review of the experimental data for 14.5 MeV neutron induced reaction crosssections for (n, =) reaction has been made for the isotopes having Z up to 82. Two different parameter groups have been considered by the classification of nuclei into odd-mass and even-even nuclei. The empirical formulae with two parameters for the evaluation of (n, =) reaction cross-sections are discussed in the present study. The odd-even effects have been observed as the cross-sections of odd-mass nuclei are higher as compared to their neighboring even-even nuclei. The shell effects have also been established at magic nucleon numbers for these reaction cross-sections.