Background: This was a comparative study between early and delayed cholecystectomy in acute cholecystitis. Material and methods: The present study enrolled 100 patients presenting with features suggestive of acute cholecystitis in surgical OPD and emergency of either gender. Patients were divided into two groups. If patient meets all criteria a) biliary colic b) pain radiating to back c) positive response to sample analgesics then the patient underwent early cholecystectomy. If criteria were not met then the patient was selected as candidate for delayed cholecystectomy. Group I patients underwent early cholecystectomy and group II patients underwent delayed cholecystectomy. All enrolled patients were made aware of the study and their written consent was obtained. Ethical clearance was obtained from institutional ethical clearance committee. Results: While assessing the USG findings, single gallstone was seen in 66 percent of the patients ofthe early group and in 72 percent of the patients of the delayed group while multiple gallstones were seen in 34 percent of the patients of the early group and in 28 percent of the patients of the delayed group. wall thickness was more than 4 mm in 100 percent of the patients of patients of both early and delayed group. Pericholecystic fluid was seen in 22 percent of the patients of the early group and in 24 percent of the patients of the delayed group. Non-significant results were obtained while comparing the USG findings among early and delayed group respectively. On assessing the intraoperative findings, drain was used in 72 percent of the patients of theearly group and was significantly higher in comparison to delayed group where drain was used in 46 percent of the patients. In 12 percent of the patients of the early group and in 14percent of the patients of the delayed group, surgical procedure was converted to open technique. Both the groups were comparable in terms of conversion rate to open technique. Conclusion: The safety and efficacy of early and delayed laparoscopic cholecystectomy for acutecholecystitis were comparable in terms of mortality, morbidity, and conversion rate. Delayed laparoscopic cholecystectomy should be preferred by surgeons for treatment of acute cholecystitis with the advantage of lesser drains, comparatively lesser blood loss, shorter duration of surgery and less pain in comparison to early laparoscopic cholecystectomy.