Introduction: Tendon of Plantaris muscle is one of the most desirable tendon used for reconstructive surgery. Other tendons are Palmaris longus, flexors as well as extensors of fingers and long extensors of the toes. The surgeon must base his selection of the donor tendon for grafting on the basis of tendon length or width. The Plantaris muscle is considered to be the one of the easiest tendon to harvest and therefore it remains one of the ideal choices for flaps or tendon grafts. Aims and Objectives: 1. To study the presence or absence of Plantaris muscle. 2. To study the variations of Plantaris muscle and its tendon. 3. To compare the prevalence of absence of plantraris muscle unilaterally or bilaterally. Materials and Methods: The study was done on 30 cadavers in the department of anatomy at Dr SCGMC Nanded and SRTR GMC Ambajogai. Plantaris muscle is subject to variations in the form of its presence or absence and attachments. Parameters like length of muscle, length of tendon and length of belly were measured using measuring tape and belly width and tendon width were measured using digital vernier caliper and recorded bilaterally and statistically analyzed. Observations: It was observed that length of tendon of plantaris muscle is more than the length of belly. There is statistically significant difference in the mean value of the total length of plantaris on the right and left side. There was unilateral absence of plantaris muscle on right side in 1 male cadaver and a bilateral absence in one female cadaver. Variations in insertion of plantaris were observed, like distal part of the tendon is fused with medial margin of soleus in a female cadaver on left side. Bilateral multiple slips from the tendon, few slips inserted to deep fascia, few slips to medial margin of soleus muscle and a long slip to calcaneum in a male cadaver. Conclusion: Based on the morphology and prevalence of the Plantaris muscle, it is ideal for use as the tendon graft or flap in reconstructive surgery.