Sukumara Ghrita is used as Shamana (alleviating treatment) Aushadhi (medicine) and in Purvakarma (preceding procedure) of Virechana (purgation therapy) or Vamana (emesis therapy), Vibandha (constipation), Udara (diseases of abdomen / enlargement of abdomen), Gulma (abdominal lump), Pleeharoga (splenic disease), Vidradhi (abscess), Shopha (oedema), Yonisula (pain in female genital tract), Arsha (Haemorrhoids), Vriddhi (Hydrocele), Vatavyadhi (diseases due to Vata Dosha), Vatarakta (gout). Murchana Samskara (processing of ghee) is mentioned in Bhaishajya Ratnavali for both Taila (oil) and Ghrita Kalpana (ghee formulations) to reduce Amadosa, Durgandhata (bad odour) etc. Dosha (impurities) and to enhance the Viryata (potency) of Sneha (lipid). Physico–chemical analysis of Sukumara Ghrita prepared with Murchita Ghrita (processed ghee) sample has shown increase in the specific gravity, saponification value, Iodine value, Ester value, total fatty acids and decrease in acid value, viscosity, Density etc. Murchana process imparts changes in good colour, odour, minimizing rancidity & increasing stability facilitates better dissolution of bio constituents in Ghrita (ghee). So, to evaluate the changes after Murchana with advanced method like GC–MS study. The samples of Amurchita (plain ghee) and Murchita Ghrita (processed ghee) were subjected for analysis. In GC–MS study Ghrita (ghee) sample shown increase in number of unsaturated fatty acids like oleic acid, gondoic acid, 9,12–Octadecadienoic acid (Z,Z) methyl ester etc. may contribute increase in HDL Cholesterol and decrease in LDL Cholesterol. Other effects of Murchana Samskara (processing of ghee) are beneficial in decreasing risk of developing cardiovascular diseases, advantageous in impact on metabolism, in reducing risk of male infertility & growth retardation and addition of new components.