Introduction: Fine needle aspiration cytology (FNAC) has become popular as a valuable tool in preoperative assessment of breast masses, helping the clinician to plan appropriate management. It is a rapid, simple, cost - effective procedure with minimal complications. Aims and Objectives: 1) To assess distribution pattern of non-malignant breast lesions. 2) To evaluate diagnostic accuracy of FNAC with cytohistological correlation. Materials and Method: Cross-sectional descriptive study with the use of secondary data was done for 2 years, including all the non-neoplastic and benign neoplastic cases where FNAC on breast lumps was performed in the department of Pathology, SDM College of Medical Sciences, Dharwad, Karnataka, India. Cases where the aspirate were acellular or hemorrhagic and malignant breast neoplasms were excluded from the study. FNAC slides were collected from the departmental archive and were reviewed. Results: Of the total 339 cases, 11 (5.60%) were males and 328 (94.39%) were females. Age group ranged from 10 to 70 years. Fibroadenoma was the most common lesion (72.27%). 98 cases were followed up with biopsy, out of which 95 cases were concordant and 3 were discordant. Diagnostic accuracy of FNAC was found to be 96.93%. Conclusion: The most common benign breast lesion was found to be fibroadenoma. Discordance rate of FNAC was 3.06%. Hence, FNAC is a valuable tool in the evaluation of non-malignant breast lesions.