Background:An ingrown toenail occurs when the edge or corner of a toenail grows into the surrounding skin instead of over it. The present study was conducted to assess the efficacy of 88% phenol versus 10% sodium hydroxide for chemical mastoidectomy in the management of ingrown toenails. Materials & Methods:56 cases of matricectomyof both genders were divided into 2 groups of 28 each. Group I patients received 88% phenol and group II received 10% NaOH chemical matricectomy. Duration of complaints, the severity of ingrown toenails, duration of postoperative pain, duration of postoperative discharge, and time taken for tissue normalization were recoded. Results: Out of 56 patients, males were 30 and females were 26. The mean duration of complaints was 14.2months and 8.3months, the duration of postoperative pain was 7.6days and 16.2days, the duration of postoperative discharge was 15.1days and 18.5days, time taken for tissue normalization was 7.6days and 15.1 days in group I and group II respectively. The difference was significant (P< 0.05). Conclusion: Ingrown toenail treatment with 10% sodium hydroxide is just as effective as chemical matricectomy with 88% phenol.It provides a marginally improved adverse impact profile.