Fine needle aspiration cytology has become an indispensable tool in the diagnosis and treatment of palpable breast lesions. Increasingly it has obviated the need for open biopsy. In Nigeria and many developing countries, the procedure is yet to gain wide acceptance ,however some centers in the country have been using the procedure for more than 15 years. Methodology: This study is a retrospective review of 72 patients with breast tumours who were investigated with FNAC followed by histological confirmation, between 1st January 2001 – 31st December, 2004. Archival cytological and histological reports of these patients as well as the file copies of their cytological and histological slides were reviewed. The demographic and clinical information were assessed.. Results: Seventy two (72), 4 males, 68 females had breast FNAC followed by histological confirmation. Fifty nine (82%) of these smears were adequate, 13 (18%) inadequate, 36 (50%) were benign 10 (14%) suspicious malignant, 13 (18%) malignant. Histology confirmed 32 (89%) of benign lesions, 4 (11%) were false negative, 8 (80%) of suspicious malignant were confirmed 2 (20%) were false positive, 11 (85%) malignant were confirmed 2(15%) were false positive. The sensitivity of FNAC is 83% specificity 89%, positive predictive value of 89%. The false positive fraction is 17% and false negative fraction 11% and overall accuracy of 86%. Conclusion: The high diagnostic accuracy obtained in this test warrants its recommendation as a first line investigative procedure in a resource poor country like our own. However, the cases reviewed are few and the study is a retrospective study. Two patients had unwarranted mastectomy on account of FNAC report. To avoid such an outcome a triple test diagnostic is recommended.There is need for increased awareness of FNAC use in breast tumour diagnosis in Calabar