Background: Tracheal extubation is frequently associated with undesirable hemodynamic responses such as tachycardia and hypertension due to sympathetic stimulation. These responses may be detrimental in patients with cardiovascular or cerebrovascular compromise. Various pharmacological agents have been evaluated to attenuate these responses, among which magnesium sulphate and esmolol have shown promising results. Aim: To compare the efficacy of intravenous magnesium sulphate and intravenous esmo