The study was conducted purposively Selected Pathapatnam block in Srikakulam district ofAndhra Pradesh. Six villages selected purposively and from each selected village 20 respondents wereselected randomly thus 120 respondents constituting the sample size for present study. Ex- post facto researchdesign was followed and data was collected by using personal interview method. The collected data weretabulated, analyzed and interpreted with the appropriate statistical tools. Majority of beneficiaries (46.66 percent) was under the age group of 40 and above years. (48.33)per-cent non beneficiaries was exposed tomagazines which was translated into local dialect. It was found from the present study that had an annualincome of above 35000.It was noted that socio-economic status of beneficiaries was better than nonbeneficiaries. majority of the beneficiaries had most favorable attitude towards MGNREGA as compared tonon-beneficiaries.it was also concluded that majority of the beneficiaries had a much better empowermentlevel as compared to non-beneficiaries. Majority of the beneficiaries had agreed that purchasing capacity hadbeen improved as compared to non-beneficiaries which shows MGNREGA has played an important role inupliftment of economic status of the MGNREGA labours. Majority of the respondents faced the problem ofdelayed payment and bias attitude of panchayat members. On the whole it can be concluded that MGNREGAplays an effective developmental role in the lives of rural villagers