Implementing practical based courses under Open and Distance Learning (ODL) system is a very difficult and challenging task as the teaching of practical based courses involves intensive practical work. For removing the difficulties and challenges in implementing the practical based courses under ODL system, there is a need to study the existing status and problems found in the way of implementing practical based courses under ODL system. The learners and counsellors of practical based courses under ODL system are the practical stake holders of ODL system who can judiciously perceive and identify the existing status and problems in implementing practical based courses under ODL system. But, from the literature of research in the field of ODL system, it is found that hardly study has been carried out to study the perception of learners and counsellors in implementing practical based courses under ODL system. Therefore, the present study has attempted to study the perception of learners and counsellors in implementing practical based courses under ODL system. The study intended to achieve two objectives: (i) to study the perception of the learners in implementing practical based courses under open and distance learning system, and (ii) to study the perception of the counsellors in implementing practical based courses under open and distance learning system. The study is considered under descriptive survey type research. Twenty learners who were pursuing the Bachelor of Science (B. Sc.) course and twenty counsellors who were counselling B.Sc. learners in two selected study centers of Indira Gandhi National Open University(IGNOU) Regional Center, Bhubaneswar ( i.e. IGNOU Study Center, B.J.B. College, Bhubaneswar and IGNOU Study Center, Khalikote College, Berhampur) were taken as participants for the study. Purposive sampling method was followed for selecting the participants for the study. Data were collected personally from the participants in a natural and comfortable setting. Two tools (i.e. Perception scale for studying the perception of the learners in implementing practical based courses under open and distance learning system; and Perception scale for studying the perception of the counsellors in implementing practical based courses under open and distance learning system) were used for collection of data from the participants of the study. A mix of qualitative and quantitative methods/approaches of data analysis was used for analyzing the data of the study. The results of the study mainly highlighted the perception of the learners and counsellors regarding existing status and problems in implementing practical based courses under ODL system and their suggestions in implementing practical based courses under open and distance learning system.