National Rural Employment Guarantee Act (NREGA) is an employment guarantee scheme enacted by legislation on August 25, 2005, and came into force on February 2, 2006, and was implemented in a phased manner. In Phase-I it was introduced in 200 of the most backward districts of the country. It was implemented in an additional 130 districts in Phase II 2007-2008 (Government of India, 2009:1).. The act was renamed on 2nd October 2009 as Mahatma Gandhi National Rural Employment Guarantee Scheme. The major problem of India is unemployment, which breeds the poverty, and poverty is one of the most critical issues in the country its affect at all areas of the living condition of the people to cause for Infant Mortality Rate, Mother Mortality Rate ,and Malnutrition, Hungry, backwardness and also discriminate from all needy basic necessary amenities and it is The Mahatma Gandhi National Rural Employment Guarantee Act which could be facilitate to elimination the maximum stated concerns. Considering the above stated context, the sub scheme is to help the poor families through generate wage employment for more self-sustaining modes at income generation by creation of sustainable livelihood assets. The present study is that exploratory in nature with the above-mentioned points as the basis with the objective to: To study the socio-economical condition of respondents. To study the MGNREGS Scheme and its mechanism. To analysis living condition of respondents before and after enrollment under Scheme. To study the impact of MGNREGS on generating livelihood of respondents. To know the satisfaction level about MGNREGS scheme. The implementation of Mahatma Gandhi national rural employment should be transparent from top to bottom level.