This investigation evaluates whether the appearance and thikness of the gallbladder(GB) wall can be clinically useful to determine the etiology of ascites by ultrasonograhy. Another purpose of this study is to verify the existence of statistically significant relationship between GB wall patterns and serum albumin level. Finding on ultrasonogram were reviewed retrospecitively in 90 patients with ascites. The statistical analysis of the results reveals no correlation between hypoalbuminemia and GB wall patterns (p>0.05). There was a significant difference in GB wall patterns between benign(group 1 and 2) and malignant(group 3 and 4) conditions(p>0.05). The carcinoma, with the exception of hepatocellular the gallbladder wall was significantly thicker in the cirrhosis brougs than in the malignant group. Twenty-seven patients(87%) in group 1 had thickened GB walls, whereas 16 patients(76%) in group 3 showed normal single layered GB walls. This difference was statistically significant(p>0.05). However no statistically significant difference was found between liver cirrhosis(group 1) and liver cirrhosis associated with hepatocellular carcinoma(group 4)(p>0.05). Also, with the except of hepatocellular carcinoma(group 3) there also was no significant difference found between benign noncirrhotic pathology(group 2) and malignancy. These results suggests that there is a distinct sonographic appearance of the GB wall according to different ascitis etiologies. This can pathology be seen when comparing patients with liver carrhosis and maligancy other than hepatocelluar carcinoma. However sonographic findings of the GB wall patterns in ascites lacks diagnostic value in differentiating benign from malignant disease causing ascites.