Lumbar and thoracic epidural anaesthesia are widely used techniques for perioperative pain management in abdominal, thoracic, and lower limb surgeries. The epidural space extends from the foramen magnum to the sacrococcygeal ligament, containing fat, blood vessels, and nerve roots. Epidural anaesthesia provides segmental blockade, allowing gradual onset, dose titration, and prolonged analgesia via catheter infusion. Ultrasound guidance improves accuracy, particularly in obese patients or those with anatomical variations. Common complications include hypotension, motor block, post-dural puncture headache (PDPH), and epidural haematoma. Careful patient selection, monitoring, and adherence to anticoagulation guidelines optimize safety and efficacy.