A prospective study in thirty one patients with ascites, who were hospitalized at Cayetano Heredia National Hospital (H.N.C.H.), to investigate the association between the high serum-to-ascites albumin concentration gradient (high GRAD-Alb) with the degree and development of oesophageal varices, studied by endoscopy, is here reported. It was also studied its relationship with the degree of impairment of liver function, determined by the Child-Pugh's score. In addition our series found that the degree of high GRAD-Alb could discriminate patients with oesophageal varices finding like a signal of its presence a value of high GRAD-Alb greater than 1.435 +/- 0.015 g/dl. It is here demonstrated that the degree of high GRAD-Alb does not have any relationship with the degree of impairment of liver function (Child-Pugh's score), prothrombine time, serum bilirrubin, degree of encephalopathy neither grade of ascites; however, we found a light association and correlation with serum albumin.