A goitre is an enlargement of the thyroid gland. Normally the lateral lobes of thyroid gland should not be larger than the distal phalynx of the individual’s thumb. Goitre may be associated with euthyroidism, hypothyroidism or hyperthyroidism. It may be congenital, endemic or simple. Approximately 1.5 billion people worldwide are at risk for iodine deficiency and therefore for iodine-deficiency (endemic) goiter. Children with moderate or severe iodine deficiency and goiter have subclinical or mild overt hypothyroidism. All children with goitre need assessment of thyroid function test. (T3, T4, and TSH). In case of simple (colloid) goitre the TSH, T3 and T4 are normal. In hypothyroidism there is marked elevation of TSH and normal or low T3 and T4. In hyperthyroidism there is reversal of hypothyroidism.