Our study was conducted with objectives of studying various pulmonary complications in patients undergoing upper abdominal surgeries, various preoperative, intraoperative factors influencing them and role of postoperative prophylaxis. All patients undergoing upper abdominal surgeries were considered for the study excluding patients undergoing recurrent abdominal surgeries and laparoscopic surgeries. A detailed history and clinical examination was done. Preoperative oxygen saturation was noted. Intraoperative factors of type of anesthesia, type of incision and duration of illness was noted, all patients above 40yrs were given postoperative prophylaxis with incentive Spirometry, chest physiotherapy and agents like bronchodilators, mucolytics. These patients were followed on day1, 5, 9, 15 and day 30. During each visit, they were evaluated for presence of any respiratory complications. All findings were tabulated and analysed.