There is inequality and vulnerability of women in all sphere of life. They need to be empowered in all walks of life. Without the active participation of women, establishment of a new social order may not be a successful one, because women constitute half of the population. Empowerment of women is a long and difficult process which is to be promoted with full public support and this could be successful only when those women living at the lower strata who have been suppressed by the male dominated society taking undue advantage of their lack of education and poverty can rise up to claim their rightful place in their own society. The present study is an attempt to measure the impact of MGNREGA on women empowerment and gender equality and the factors attributed to potential of women empowerment under MGNREGA. The study reveals that MGNREGA can enhance the women empowerment even though the objective of MGNREGA is either women empowerment or gender equality.