meconium aspiration syndrome (MAS) in relation to outcome in terms of need for ventilation and mortality. Methodology: This study is a prospective observational study of late preterm>34 – 36 6/7 weeks and term neonates with moderate and severe meconium aspiration syndrome (MAS) admitted in Dr B C Roy Postgraduate Institute of Pediatric Sciences, Kolkata. Study was done by application of surfactant within 24 hrs and 25 to 48 hrs of birth. Requirement for supplemental oxygen and ventilation were recorded in predesigned proformas. Results: The outcome in terms of death between within 24 hrs and 25-48 hrs of birth application of surfactant in MAS is mortality in the former was 3/20(15%) as compared to 2/10(20%) in the latter though it was not statistically significant (p =0.301) .Mean duration of ventilation,( p=0.026)supplemental oxygen requirement(p=0.039) and the length of hospital stay(p=0.045) were significantly lower in those who received surfactant within 24 hrs of birth in comparison to who received within 25-48 hrs of birth.(alpha value for p=0.05). Conclusion: Surfactant in a form of bolus therapy within 24 hrs of birth has no role in decreasing the percentage of mortality or morbidity in MAS but however has shown benefit in terms of decreasing the mean duration of ventilation, O2 requirement and hospitalization.