843SIGNIFICANCE AND DIAGNOSTIC UTILITY OF SERUM ASCITES LIPID AND ALBUMIN GRADIENTS IN DIFFERENTIATION OF ASCITESAnalysis of ascitic fluid is necessary to determine the etiology and to distinguish portal hypertension (PH)?related and unrelated ascites. The ascitic fluid examination forms an important and integral part of diagnosis. The present study aims to know the use of serum ascites albumin gradient and ascitic fluid cholesterol levels in the classification of type of ascites. Methods: The study consists of 60 samples collected from ascetic fluid and also serum and the protein levels are estimated by Biuret method and and albumin levels by BromoCresol Dye (BCG) dye method. The difference in the levels of serum albumin and ascitic fluid albumin is given as Serum Ascitic Albumin Gradient (SAAG). The cholesterol levels in serum and ascetic fluid is estimated by Zak’s method. Results and Conclusion: There is no any significant change in the value of total protein and albumin between ascetic fluid and serum samples. The SAAG > 1.1 indicates portal hypertension and there is a significant change in the value of ascetic fluid obtained with portal hypertension when compared to without portal hypertension. There is also significant difference in the levels of ascitic fluid cholesterol with portal hypertension and without potal hypertensionnithishent@gmail.comResearch122010Ascetic Fluid, ,SAAG, Portal Hypertension, CholesterolSubramanyam C, Madine SubbaramuAssistant Professor of Pulmonary Medicine, Deccan College of Medical Sciences, Hyderabad, India,Assistant Professor of General Medicine, Sri Lakshmi Narayana Institute of Medical Sciences, (Affiliated to Bharath University, Chennai), Pondicherry, India