This is a sequel to an earlier analysis of the NREGA in Rajasthan (Jha et al. 2008). Here we focus on the performance of this scheme in selected villages in Andhra Pradesh during 2007. Although Andhra Pradesh is not among the best in the CAG report (CAG, 2007), our analysis points to a more favourable assessment. Also, our assessment suggests that Andhra Pradesh was in some respects a better performer than Rajasthan (among the top performers in the CAG performance audit)1. The objective of the present analysis is, however, limited to some indicators of performance. We found that AP performed better than Rajasthan in terms of targeting poorer caste and income groups such as SC, ST and landless households. The two states also demonstrated some similarities in the duration of workdays and general implementation of the scheme, thus contradicting some of the CAG findings. The present analysis is part of a larger project designed to assess the cost-effectiveness of social safety nets in three Indian states viz. Rajasthan, Andhra Pradesh and Maharashtra. The results given below are based on a pilot survey of three villages in Chittoor district, Andhra Pradesh. These villages (Kaligiri, Obulayyapale and Reddivaripalle) were covered with sampling fractions varying from ½ to ⅕ of all households,2 epending on the size of population Total number of households interviewed in December, 2007, was 602. Here the focus is on participation in NREG of different socio-economic groups and duration of their participation.