Carcinoma of gall bladder is the most common malignant lesion of the biliary tract. The frequent relationship of carcinoma gall bladder with cholelithiasis has been widely recognized & thoroughly studied. Objective of this study is to find out the incidence of gall stones in different age groups and sex and its relation to the incidence of carcinoma gall bladder. Total 110 cases was included in the study. All excised gall bladder tissue was sent for Histo–pathological examination. Majority of the cases of cholelithiasis have some sort of epithelial changes hence the previous thinking that silent gall stones should be treated with “wait and watch” policy seems untenable.