Liver abscess is a common condition in India. India has 2nd highest incidence of liver abscess in the world. Liver abscesses are caused by bacterial, parasitic or fungal infection. WHO reported that Entamoeba Histolytica causes approximately 50 million cases and 100,000 deaths annually. In the wake of HIV epidemic in our country, this study also tries to investigate the relation between liver abscess and immunocompromised state of AIDS. This study has tried to delineate clinical profile, risk factors and management strategies of liver abscesses. This prospective study was obtained from 100 patients diagnosed to have Liver Abscess. We found that Alcohol consumption was the single most important predisposing factor. Raised WBC count, Alkaline phosphatase level, Diabetes, Hypoalbuminemia, Prolonged PT were considered as the predictive factors of complicated (Ruptured) liver abscess in this study. Ultrasound Guided Percutaneous Aspiration & Pig Tail Catheter drainage procedure is a safe and effective method of liver abscess management. Laparotomy or Laparoscopy drainage remains the standard of care in ruptured liver abscess. Cryptogenic was the most common etiology in Amoebic liver abscess as well as in Pyogenic liver abscess.