Neera, the sweet sap of the coconut palm has a nutritive value, delicious taste and a good flavor. It is obtained by trapping the unopened inflorescence of the coconut palm. It is non alcoholic and is a nutritious drink. Neera obtained from the spadix of coconut palm undergoes natural fermentation due to the innate presence of microorganisms. The fresh neera collected under hygienic condition before sunrise and stored at low temperature is used for analysis. Coconut palm sap mainly contains total sugars, reducing sugar, ethanol, volatile acids, amino acids, vitamins and minerals. In the present study results, fresh and Concentrate neera is sweet, translucent in colour and also has very high nutritional value. It is a very good source of vitamins, minerals and amino acids. Products were formulated and sensory evaluation was done by selected panel members. Concentrated neera is a nutritious drink. It contains a number of minerals and salts, acids like ascorbic acid, nicotinic acid, riboflavin, protein and vitamin C. It has been medically proved that neera is better than mineral water. Neera syrup is used as a health drink in connection with ayurveda and other systems of medicine.