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Public Sector Enterprises had been set up in the post-independent era in the core and strategic sectors of steel, heavy industries, power, coal, fertilizers etc. In this context, this paper tries to analyze the performance of Central Public Sector Enterprises against the backdrop of liberalization measures especially during the second generation reform period – i.e. 2000 onwards till 2013-14. Through the findings one can conclude that performance has been better during the above stated period acknowledging the structural changes with respect to CPSE’s (disinvestment, memorandum of understanding etc.