Background: This retrospective study was conducted on 108 patients to find the role of alcoholism in liver abscess. Methods: The present study was undertaken on patients both male and female admitted in surgical wards of Chennai medical college & hospital. 108 patients were taken up for the study from the surgical wards of the hospital over a period of 1½ year i.e., from January 2013 to June 2014. Results: The disease usually affects the males in the age group 25-55 years, alcoholism is found to be the chief predisposing factor. Following alcoholism, poor economic status & malnutrition also plays a vital role as predisposing factors in the formation of liver abscess. Among alcoholism also, consuming locally prepared alcohol plays a vital role, but the reason is still been unknown. Though Alcoholism is a predisposing factor, it has no role in the aetiology and the liver function tests also did not show much alteration. Improvement in radio diagnosis helps not only in diagnosis but also in the management. In complicated liver abscesses, the most common complication was found to be pleuropulmonary, followed by peritoneal and pericardial. With abscess remaining confined to the liver the case fatality rate is nil. Even in complicated cases, the case fatality rate is low. Comparison of the results of our study with various studies which are done all over the world are found be coinciding. Conclusion: From our study it was undoubtedly proved that alcoholism, mainly consuming locally prepared alcohol plays a major role as a predisposing factor for the formation of liver abscesses that is both amoebic as well as pyogenic liver abscess because of the adverse effects of alcohol over the Liver. It is also proven that Alcoholism is never an etiological factor for the formation of liver abscess.