Three hundred twenty patients were subjected to ultrasound guided fine needle aspiration cytology (FNAC) over a 3 year period (April 2006 - March 2009). These included liver (125 cases), lung (81 cases), abdominal and mediastinal lymph nodes (29 cases), ovary (14 cases), omentum (12 cases), pancreas (10 cases), kidney (10 cases), mediastinum (8 cases), gall bladder (8 cases) etc. The aim of this study was to evaluate the overall utility of ultrasonographic guided FNAC in the diagnosis of abdominal and thoracic lesions. In 264 cases (82.5%), FNAC was diagnostic with commonest diagnosis being malignant neoplasm (70.0%). 14 cases (4.4%) were suspicious of malignancy and remaining 42 (13.1%) cases either didn't reveal diagnostic material or they were inconclusive. In liver, Metastatic adenocarcinoma is the commonest tumor, while in lung; the commonest lesion is non-small cell carcinoma. Benign neoplasm (3.1%) and non neoplastic lesion (9.4%) were also diagnosed by FNAC. Rare sites like oesophagus and duodenum were also aspirated. Complication rate was too low (0.9%) in this study. USG guided FNAC, in conjunction with clinico-radiological parameters are accurate and safe in diagnosing deep-seated mass lesions in the thorax and abdomen.