The lateral throat form is the distal end of the alveololingual sulcus which is also known as distolingual vestibule and retromyohyoid fossa. This area should be recorded properly in the mandibular denture because it provides proper border seal, retention and provides favourable inclined planes to the tongue resulting in vectors of force that help maintain the mandibular denture in place. Material and Method: In this study, there were two materials which was used to check the lateral throat form in 20 patient’s mouth. The MSC gauge was redesigned measure the lateral throat form. The lateral throat form was checked in the mouth and during functional movement i.e. during border moulding. Result: The results showed that the highest mean value of 15.70mm seen in mouth, followed by 14.95mm seen by tissue conditioner and 14.30mm seen by low fusing. The results are highly significant showing a ‘p’ Value of <0.0001. Conclusion: There are difference between the lateral throat form recorded in the patient’s mouth and in the functional state. Hence both of the material can be used according to the patient’s anatomy.