Objective: In recent years, during routine examinationof bone marrow aspirates, an increased plasma cell per- centage has been noted in a good number of cases whichincluded both neoplastic and non-neoplastic diseases. Anattempt has been made to observe the spectra of condi- tions with plasmacytosis in bone marrow. Methods: The present study was conducted in the de- partment of pathology over a period of one year. A total of114 bone marrow aspirates that showed increased plas- ma cells (>3.5%) constitute the study material. A detailedrelevant clinical examination followed by complete bloodcount, peripheral smear examination and bone marrowaspiration was done in all cases. Results: There was slight female predominance withmale to female ratio of 1:1.1. The majority of patients werein 4th decade. The plasma cell concentration ranged from5% to 36%. As far as the etiology is concerned, 96 cases(84.2%) were non-neoplastic and 18 cases (15.7%) hadneoplastic etiology.Conclusion: Bone marrow plasmacytosis can present asdiagnostic dilemma and some time can be challenging todifferentiate reactive from neoplastic condition as there isan overlap both in counts and morphology. Each case withplasmacytosis especially in the overlap range requirescomplete clinical evaluation, individualized investigationsand more specific tests like immunoelectrophoresis andbone marrow biopsy with immunohistochemistry to arriveat a final diagnosis for patient management