Introduction: The neck masses are relatively common problem. The differential diagnosis in a patient presenting with neck mass is often extensive and will vary with age. These neck masses are evaluated by history, clinical examination and investigation like fine needle aspiration cytology (FNAC), ultrasonography (USG), neck, computed tomography (CT) neck and excisional biopsy. Fine needle aspiration cytology is a simple, quick and cost effective method to sample superficial masses in the neck but FNAC is not substitute for histology. Study aims at the clinical spectrum of the neck masses and efficacy of FNAC in the evaluation neck masses. Materials and methods: Prospective study including 100 cases of neck masses studied during the period of January 2012 to June 2013. Patients with acute neck space infection and nonpalpable neck masses were excluded. USG neck was done in all cases prior to FNAC examination. All surgically excised masses were sent for histopathological examination (HPE). FNAC results were compared with corresponding HPE reports. Results: It emerges from our analysis that FNAC is 71.43% sensitive, 100% specific, and 96% accurate in diagnosing neck masses. Conclusion: FNAC is a simple outpatient procedure for diagnosing neck masses with great sensitivity and accuracy and a complementary procedure to histopathological study.