The study compared and evaluate horizontal condylar guidance (HCG) angle obtained by programming a semi–adjustable articulator using maximum intercuspation and protrusive interocclusal records, mounting the maxillary and mandibular casts in centric relation. Maxillary and mandibular casts were obtained, orientation and centric relations records were made and transferred on to a semi–adjustable articulator. Interocclusal records were obtained in maximum intercuspation and protruded positions followed by programing of the articulator. The mean HCG observed using maximum intercuspation interocclusal record on left and right side were 36.57º (SD ±3.53º) and 36.70º (SD ±3.68º). Similarly, the mean HCG obtained using protrusive interocclusal recorded on left and right side were 41.67º (SD ±3.64º) and 41.77º (SD ±3.35º). From statistical analysis it was found that there was a significant difference between the two groups (p<0.01) with a mean difference of 5.1º and 5.06 º on the left and right HCG. There was a positive correlation between the left and right HCG obtained by the two interocclusal records. The HCG values obtained by protrusive interocclusal record are more reliable when compared to maximum intercuspation records. However, further imaging studies are needed to correlate the anatomic findings with the present study.