The present study was conducted on forty patients with liver cirrhosis divided in two groups: Twenty patients suffering from liver cirrhosis having different grades of hepatic encephalopathy as assessed by West Haven Criteria). In addition to twenty patients with liver cirrhosis without any clinical evidence of hepatic encephalopathy serving as control Patients suffering from active gastrointestinal bleeding, sepsis, and renal dysfunction were excluded. ABG was done during and after recovery of encephalopathy. Anion gap and adjusted anion gap were calculated during and after recovery of encephalopathy. The study revealed that: The most common acid-base disorder in patients with liver cirrhosis either in presence or after complete resolution of hepatic encephalopathy was often respiratory alkalosis followed by metabolic alkalosis. Alkalosis was significantly higher during hepatic encephalopathy compared to their values after recovery of hepatic encephalopathy denoting the partial improvement of alkalosis Anion gap and adjusted anion gap were significantly higher during and after the recovery of hepatic encephalopathy than in patients with no history of encephalopathy.The application of the new reference value for the anion gap (AG) (3-11mEq\L) may be of benefit in patients with hypoalbuminemia instead of adjusted anion gap (AG).