Current treatment of perforated peptic ulcer still remains mainly surgical. However, non-operative treatment has been shown to be safe and effective in selected patients. It is known that perforated ulcers frequently seal spontaneously by the adherence of the momentum of organs adjacent to the ulcer and operation can be avoided in selected patients. The present study was planned to access the efficacy and reliability of conservative /non-operative treatment of perforated peptic ulcer and also to observe the complication leading to morbidity and mortality The study was planned in the Department of Surgery in the V.I.M.S, Pawapuri, Bihar from March 2016 to Nov 2016. Total 50 patients identified with the Perforated Peptic Ulcer were enrolled in the present study. The 25 patients undergone the non-operative procedure and 25 patients undergone the surgical procedure for the treatment of the Perforated Peptic Ulcer. From the above study and the reported literature findings it can be conclude that Non operative management can be done in selected patients with closed monitoring of vitals, which reduces the morbidity induced by surgery and also reduction in formation of intra-abdominal adhesion. Non operative management of peptic ulcer perforation is a safe procedure in selected cases in initial period but care should be taken for the possibility of laparotomy anytime. Particularly conservative treatment can be considered when there is great risk associated with surgery. Conservative treatment of perforated ulcer is, in the PPI era, a valid therapeutic option in patients not eligible for surgical repair due to poor medical condition.