Mahatma Gandhi’s statement holds even today as around 60 percent of the country’s populations are still living in rural areas. Gandhiji laid strong emphasis on a self-sufficient village, decentralization of economic and political powers and development of cottage industries in villages. He believed in the human capital model of development which shifts the emphasis from physical capital formation to human capital formation and from industrial development to rural development, as a basis for overall development. But a major problem of the Indian development process is its inability to generate adequate employment opportunities for the growing rural labor forces. To overcome the problems of unemployment and poverty, the wage employment schemes have been important elements and necessary in public policy of the nation’s development. They provide income transfers to poor households during periods when they suffer on account of the absence of opportunities for employment. Though in India presently prevailing poverty alleviation schemes both self and wage employment have been given considerable relief to poor families. But, most of these families even today remain vulnerable. Sustained poverty reduction in India continues to be a major target. Thus, in order to check the above-mentioned problems and with a view to improve employed days, overall economic and social life of the poorest of the poor living in rural areas, a new development strategy was enacted by the Government of India which is known as the National Rural Employment Guarantee Act, 2005. It was renamed as Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA) on 2nd Oct 2009. it is observed that out of twelve independent variables, ten variables viz, Education, Caste, Land Holding, Social Participation, Annual Income, Occupation, Source of Information were positively and significantly correlated with attitude towards MGNREGA at 0.05 percent level of probability, other variables like Family Size, extension contact, and Economic Motivation were positively and significantly correlated with attitude towards MGNREGA at 0.01 percent level of probability. caste, social participation, land holding, annual income, occupation, and economic motivation were significantly related with an attitude of beneficiaries towards MGNREGA.