GastroIntestinal anastomosis are most common procedure perfomed during elective or emergency abdominal surgeries. Anastomosis are done either single layer full thickness bites or double layer full thickness bites with seromuscular stitches. The safety, efficacy and outcomes of the above two procedures remain a matter of debate. This comparative study is intended to determine the efficacy of single layer intestinal anastomosis in comparison with double layered intestinal anastomosis interms of duration required to perform an anastomosis, complications like anastomotic leak, and the number of duration of hospital stay. This prospective comparative study was conducted at S.C.B Medical college, cuttack between SEPTEMBER 2018 to APRIL 2020.The study had two groups, group A (single layer )and group B (double layer) and cases were allotted to either groups alternatively requiring single layer anastomosis and double layer Anastomosis for various clinical conditions of small and large bowel after fulfilling inclusion and exclusion criteria..The mean age in group A was 41.4 years and in group B was 41.72 years. Ileal stricture was diagnosed in maximum number of patients i.e. 17 (34%) cases and resection of ileum and ileoileal anastomosis was performed in maximum number of patients i.e. 19 (36%) cases. In group A mean duration to perform anastomosis was 19.04 minutes to perform a single layer anastomosis and 28.8 in Group B. The mean difference between two groups was 9.76 minutes, and P value was <0.001 highly significant. Overall complication in the form of anastomotic leak was noted in 3 patients (6%). In group A leak was observed in 1 ( 4%) and in Group B in 2 ( 8%) patients. The p value was not significant. One patient in Group B died due to septicaemia and the other two recoverd. Single layer extra mucosal continuous intestinal anastomosis can be constructed in significantly shorter duration. No dogmatic evidence was found that double layered anastomosis is superior to single layered closure of bowel anastomosis.