Background: The present study was conducted for comparing the liquid-based cytology (LBC) with conventional cytology in evaluation of abdominal masses. Materials &Methods: A total of 20 pediatric patients who reported with presence of clinically palpable and/or radiologically detectable abdominal lesions were enrolled. Complete demographic and clinical details of all the subjects was obtained. Spreading of the aspirates was done on clean glass slides and were air-dried as well as fixed in 95% ethanol for staining. Rinsing of the same syringe was done into liquid-based collection vial, which consisted of methanol-based preservative solution. Processing of material was done followed by single smear staining with Papanicolaou stain and one with hematoxylin and eosin stain. As per manufacturer’s instructions, processing of samples for LBC was done. After preparation of slides from both the methods, they were compared. All the results were recorded and analysed using SPSS software. Results: Higher performance of conventional smear in comparison to LBC smearin terms of cellularity, architecture, cytoplasmic preservation, and nuclear preservation was seen in 20 percent, 65 percent, 80 percent and 30 percent of the cases respectively. Higher performance of LBC smear in comparison to conventional smear in terms of cellularity, architecture, cytoplasmic preservation, and nuclear preservation was seen in 10 percent, 0 percent, 0 percent and 5 percent of the cases respectively. Conclusion: Liquid based cytology is an expensive technique and has less diagnostic utility when used alone.