Introduction: Although Tinea corporis is a known disease entity in our country, we have tried to explore various aspects of this ailment in a rural based tertiary care centre. Aims & Objective: The present study is to evaluate the clinico–demographic profile, mycological–spectrum and drug–utilization–pattern in treatment non–responder tinea corporis and to compare with treatment–naïve. Materials and Methods and Logical Plan: Out of 105 cases of dermatophytosis, 85 cases (80.95%) were positive by KOH and 95(90.48%) cases were positive by culture.KOH mount positivity was more in treatment naïve group (92%) compared with in non–treatment naïve group (77.5%). Result and Analysis: Among 105 patients, mean age was 30.85±12.11. In treatment naïve patients, mean age was 22.92±10.48 which was much lower than non–treatment naïve group (33.33±11.56). Majority of them were in 21–30 years group (38.09%). Males outnumbered the females (1.44:1). Relapse, recurrence and unresponsiveness were more in males (55%) than females (45%). Housewife was most commonly affected group (32.38%) followed by farmer (24.76%), laborer (19.05%) and student (19.05%). Unresponsiveness were mostly seen in housewives (49.06%). Majority of the patients was literate (60.95%). Most of the participants were from rural background (85%) and from low socio–economic background (74.29%). Mean duration of illness was 3.71±1.95month in total study subjects. Clotrimazole and Miconazole showed least effectiveness among topical drugs whereas Fluconazole and Terbinafine were least effective among systemic drugs. Trichophyton rubrum was most common isolate (50.53%).It was more common in treatment naïve group (62.5%) compared to non–treatment naïve group (46.48%). T.Mentagrophytes were second most common group (45.26%) and Microsporum canis comprised least found isolation (4.21%). T.Mentagrophytes were found increasingly in relapse, recurrence and unresponsive groups (50.70%). Conclusions: The incidence of Tinea corporis can be brought down to a lower level if public awareness and control measures can be adopted which is not at all difficult task.