On 25th August 2005, the parliament passed an Act called National Rural Employment Guarantee Act (NREGA), the most accessible approach to rural India for poverty alleviation through employment generation. NREGA came into force in September 2005 and was launched by the then Prime Minister Mr. Manamohan Singh, on February 2nd 2006, in the village called Bandlapalli in Anantpur District of Andhra Pradesh. The UPA Government on 2nd October 2009 renamed the National Rural Employment Guarantee Act (NREGA) as Mahatma Gandhi National Rural Employment Guarantee Act (MNREGA), on the occasion of Mahatma Gandhi’s 140th birth anniversary. The MNREGA Programme is sponsored by the Ministry of Rural Development, Government of India. The present study was conducted in Khota Mahawa village of Babhani Block of Sonbhadra District of Uttar Pradesh, with the objective of analysing performance of MNAREGA. For this, hundred MNREGA beneficiaries both male and female were selected and information was collected with the help of structured Interview schedule and data was analysed with the appropriate statistical tools as; frequency, percentage and mean and result were drawn from it. It was found that respondents were well aware of the procedure of the MNREGA such as registration, having job cards, 100 days employment in a year, process of opening bank accounts, accessing bank, receiving payment from bank and about the process of wage payment in MNREGA .The main problem faced by the beneficiaries was delay in wage payment, and accessing bank account. Other significant finding was that Gram Pradhan played a very constructive, positive and active role in giving information about MNREGA. It can be concluded that MNREGA can be an important step towards poverty alleviation by giving employment to rural people

Keyword: Mahatma Gandhi National R