Boswellia serrata (Family: Burseraceae) is a deciduous middle sized tree, which is mostly concentrated in tropical; parts of Asia and Africa. In India it occurs in dry hilly forests of Rajasthan, Madhya Pradesh, Gujarat, Bihar, Assam, Orrisa as well as central penisular regions of Andhra Pradesh, Assam etc. The gum is tapped from the incision made on the trunk of the tree which is then stored in specially made bamboo basket and converted into different grades of material according to flavor, color, shape and size.