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Background: Patients undergoing resection anastomoses for various causes like bowel obstruction, incarcerated hernias, benign and malignant tumors of small and large bowel is not so uncommon. This comparative study endeavours to compare outcome of single layer versus double layer intestinal anastomosis in small and large bowel in terms of duration required to perform intestinal anastomosis, post operative complications like anastomotic leak, duration of hospital stay in each group. Materials & Methods: The patients selected for this study are those who were admitted with various clinical conditions requiring resection and anastomosis of small and large bowel. Results: The maximum number of patients in group A (single layer) were in the age group of 31-40 years i.e. 08 (32%) and in group B (double layer) maximum number of patients were in the age group of 41-50 years i.e. 09 (36%). In group A (single layer) there were 17 (68%) males and 08 (32%) females. In group B (Double layer) there were 15 (60%) males and 10 (40%) females. In our study of fifty cases in both groups terminal ileal stricture was diagnosed in maximum number of patients i.e. 13 (26%) cases. In our study of fifty cases in both groups, resection of terminal ileum and ileoileal anastomosis was performed in maximum number of patients i.e. 21 (42%) cases. Three different types of anastomosis all together in both groups depending up on the position of the viscera. In both the groups end to end type of anastomosis was done in all of the cases, i.e. in group A (single layer) 25 (100%) patients and in group B(double layer) 25(100%) patients. No side to side type of anastomosis or end to side anastomosis was performed in either of groups Conclusion: Duration required to perform a single layer intestinal anastomosis is significantly lesser when compared to double layer. [ABSTRACT FROM AUTHOR]