FNAC is an out patient procedure. It is cost effective, gives quick result with good sensitivity and specificity. It gives accurate information on diagnosis. It gives idea about surgical intervention and clinical follow-up. Present study is about neoplastic and non-neoplastic thyroid lesions by FNAC and correlate with histopathology and establish the sensitivity and specificity of this technique in thyroid lesions. Of the total 73 cases only 13 cases were available for follow-up and histopathology examination. Of these 13 follow up cases, cytological diagnosis and histopathological diagnosis were same in 11 cases (85%) and different in 2 cases (15%). Retrospective study was done in SBMCH, Department Of Pathology, Chennai, Tamilnadu between June 2018 to may 2019. The minimum age of the patient is 10 and maximum age of the patient is 69. Total number of cases were 73, in that 61 (83%) were non- neoplastic, 8 (10.3%) were neoplastic and 4(5.4%) are unstatisfactory. The total number of females were 69(94.5%) and males were 4(5.5%).High incidence are seen in age group 40-49 (21 cases) and least incidence are seen in age group 10-19 (2cases). Thyroid swelling is significant clinical problem but majority of them are non-neoplastic and donot require surgery. The clinical screening procedure includes USG, FNAC and radionucleotide scan. Most of the thyroid lesions in this study are benign. The neoplastic and malignant lesion are few and they well correlated with histopathological examination. Cytological diagnosis of thyroid lesions according to Bethesda system, Nondiagnostic/unsatisfactory, Benign, Atypia of undetermined significance /Follicular lesion of undetermined significance (FLUS), Follicular neoplasm/Suspicious for a follicular neoplasm, Suspicious of malignancy, Malignancy.