The study was conducted purposively Selected Pathapatnam block in Srikakulam district of Andhra Pradesh. Six villages selected purposively and from each selected village 20 respondents were selected randomly thus 120 respondents constituting the sample size for present study. Ex- post facto research design was followed and data was collected by using personal interview method. The collected data were tabulated, analyzed and interpreted with the appropriate statistical tools. It was found that Majority of the respondents were middle aged (36-40 yrs) with beneficiaries (46.66%) and non-beneficiaries (48.33%). Majority of the respondents of the beneficiaries high school belong to (31.66%) and non-beneficiaries (21.66%). Majority of the beneficiaries (80%) having more than five members and non-beneficiaries (18. 33%).Majority of the beneficiaries income level 41,000- 80,000 medium (71.66%) and non-beneficiaries (68.33%). majority of the respondents of beneficiaries of mass media medium level (53.33%) and non- beneficiaries (21.66%). Majority of the respondents of beneficiaries of extension contact level (41.66%) and non-beneficiaries (38.33%). Majority of the respondents of beneficiaries of livestock category (35%) and non- beneficiaries of the respondents (28. 33%).majority of the beneficiaries had most favorable attitude towards MGNREGA as compared to non-beneficiaries.it was also concluded that majority of the beneficiaries had a much better empowerment level as compared to non- beneficiaries. Majority of the beneficiaries had agreed that purchasing capacity had been improved as compared to non-beneficiaries.

Keywords : Level of Attitude, MGNREGA