Various changes in the denture foundation take place as deminution of residual alveolar ridge occours. As the resorption increases, it becomes important to record the affect of muscles of tongue and cheek on the complete denture so that the denture becomes stable. Although a lot of studies with respect to neutral zone have been done in the recent past, but most of them have tried to relate period of edentulism to neutral zone. The current study corelated the severity of resorption to the neutral zone so that the arrangement of teeth in correct position can enhance the stability of the mandibular denture. This study was conducted on 30 completely edentulous patients and were divided into three groups resorption. The results of the current study indicated that as the degree of resorption increases, there is a non significant buccal shift of neutral zone posteriorly and in anterior region the shift is lingually from the centre of the crest of ridge.