Public Distribution System (PDS) is a food subsidy mechanism ensuring everyday essential food and non-food items such as rice, wheat, sugar and kerosene at a subsidised rate and also to insulate poor from rising market prices. In Sikkim, Public Distribution System started in 1978 and was further strengthened by introducing Targeted Public Distribution System(TPDS) in 1997 mainly focusing on the poor. The present paper intends to study the comparative analysis of public distribution system (PDS) in north eastern states of India and effectiveness of public distribution system (PDS) in Sikkim. The secondary data has been collected from Ministry of Consumer Affairs, Food and Public distribution. The collected data has been analysed by using percentage method and ratio analysis. The result of the study discloses that there is a wide gap between the ratio of Tripura (0.22) and Nagaland (0.13) in terms of ration card holders and between Mizoram (0.98) and Meghalaya (0.30) in terms of beneficiaries. Tripura is setting a good example in terms of its effectiveness of the public distribution system and has become first state among all the north eastern states to offer intra state portability to beneficiaries where they can buy grains from any fair price shops in the state thereby making the system flexible. In Sikkim, the maximum number of people deriving benefits from public distribution system are from Priority Household (PHH) category. There is a need to increase the number of fair price shops in North Sikkim and also to the storage capacity should be widen up to deliver foodgrains regularly specially during heavy rainfall as such the road gets blocked where there is no possibility of transaction to take place. North-Eastern states are geographically isolated and majority of the people have low economic status so public distribution system plays a significant role for the sustenance of their life as it delivers daily essential food items at a subsidised rate and hence the system should run in a very transparent and accountable manner without depriving the benefits of needy one’s and not letting the poor one’s sleep empty stomach.