Good manners are important for considering the feelings of other people and being the kind of person that others will like and respect. The word ‘etiquette’ comes from a French word meaning the rules of correct behaviour in society. The word ‘manners’ means the behaviour thought to be polite in a particular society or culture. Though there is a relationship between etiquette and manners, there is certainly a difference between them. Etiquette is a code of polite conduct based on social acceptance and efficiency. On the other hand manners are polite behaviors that reflect an attitude of consideration, kindness and respect for others. Manners can be good or bad. We learn etiquette and manners in childhood from our parents, families and various institutions, such as schools, colleges or professional bodies. In addition, there are rules of behaviour we have to follow in a company. Because we are social beings and have to consider the effect of our behaviour on others. Again, etiquette and manners in Bangladesh are not the same as those around the world. They are very important in all spheres of life. They play a great role in maintaining discipline and peace in life. If these are not followed in society or in an institution, there reigns a disorderly and chaotic atmosphere. In society, everybody dislikes or hates an ill-mannered person. Such a man stumbles at every stage of life and cannot prosper in life.