This paper examines the efficiency o f receivables management o f the selected two and three wheelers sector in India. The period covered in this study is fifteen years commencing from 1994-95 to 2008-09, which is supposed as a normal and stable period. The study was mainly based on secondary data and required information were collected from PROWESS, which is the most reliable and empowered corporate database o f CMIE. Finally he concluded the collection period o f all companies was less than the Tandon Committee s suggested norms in case o f Kinetic Engineering Ltd, Majestic Auto Ltd and Kinetic Motors Ltd, it was higher than the industry average and in case o f Hero Honda Motors Ltd, TVS Motor Company Ltd, Maharastra Scooters Ltd and Scooters India Ltd collection period was lower than the industry average