The research study was conducted during 2010-11 in Dharwad district of Karnataka state. In Dharwad taluk five panchayats were selected. Data was collected from one village from each of the panchayats, with a sample of 270 beneficiaries and 135 non-beneficiaries. Knowledge and attitude of the rural people regarding NREGS was studied. The findings revealed that there was significant difference between NREGS beneficiaries and non-beneficiaries attitude (t=97.50) of the NREGS. About 94.00 per cent beneficiaries had favourable attitude towards NREGS while none of the non-beneficiaries had a positive attitude towards the programme. Most beneficiaries had fovourable attitude because having registered for the work, With regards to asset creation, beneficiaries were satisfied with the works taken up,like rural connectivity, construction of school compounds and flood control and protection which have greatly benefited the community.About 93 per cent suggested that there should be increased wages and 70 per cent beneficiaries said that the number of working days should be increased beyond 100 days per year.