Bronchiolitis is an infection of the bronchial tubes that results in inflammation and swelling (most commonly respiratory syncytial virus and human metapneumovirus). Newborns between the ages of two and six months are more likely to suffer from this illness. This research looked at babies who had acute brochiolitis to see whether treatment technique was more effective: budesonide or magnesium sulphate. The results were unexpected. Sources of Data: There were 60 children with moderate to severe bronchiolitis who participated in the research. Only one of the three groups received magnesium sulphate and the B-2 agonists, whereas the others were given both. Following a thorough medical history and examination, each patient received a CBC with differential, CRP, ABG, and a chest X-ray. As far as sex and age were concerned, the three groups were similar (p-value 0.935, 0.985 respectively). When it came to the most common complaint, prior history, family history, and length of sickness, there were no significant differences among the three groups (p-values of 0.891, 0.934, 0.926, and 0.998, respectively). However, following treatment group B exhibited a much better improvement than the other two treatment groups (p-value 0.001) when it came to respiratory rate (p-value 0.864) on admission. Heart rate differences between the three groups on admission (p-value 0.952) were minor but following therapy, group B exhibited a notable improvement over the other two groups (p-value 0.001). (p-value 0.001). In comparison to the other groups, patients in group B showed the greatest increase in O2 saturation (p-value 0.001) and the highest reduction in respiratory distress (p-value 0.001). In infants with acute bronchiolitis, nebulized magnesium sulphate seems to be superior than nebulized budesonide in terms of efficacy.