We conducted a comparative study, and compared the arterial blood gas valves with respect to time 0, 5, 10, 15, 20 mins after sample collection and temperature at 0 oc and 22 0c degree arterial blood gas sample was collected from dorasalis pedis artery before induction of general anesthesia in 100 patients of ASA Grade I and II posted for all type of elective surgeries. The samples were randomly allocated into two groups. In Group A at 0 degree Celsius, and in Group B, 22 degree Celsius. parameter noted pH, pCO2, pO2, standard bicarbonate, base excess, O2 and CO2 at 0, 5, 10 , 15 and 20 minutes. Statistical analysis was done with t-test.