Objective: Neutrophils play a critical role in the innate immune response. There are no studies that have correlated the neutrophils in plaque, saliva, and gingival crevicular fluid (GCF) to probing pocket depth (PPD) and to each other in periodontally healthy and diseased subjects. The aim of the present investigation was to assess and correlate the neutrophil levels in dental plaque, saliva, and GCF in periodontally healthy and diseased subjects. Method and Materials: Forty-five subjects were recruited. They were divided into three groups based on the Gingival Index (GI) and the Russell Periodontal Index (PI) as clinically healthy (group 1), gingivitis (group 2), and chronic generalized periodontitis (group 3). Saliva and GCF samples were collected using a Durapore filter, and plaque samples were collected using an area-specific subgingival curette. Neutrophils were counted using an improved Neubauer chamber. Results: Neutrophils were present in the plaque, saliva, and GCF of all three samples. There was a statistically significant difference between the neutrophil numbers in all the samples with respect to the severity of periodontal disease. The strength of association was the strongest between PPD and plaque neutrophils. Conclusion: The neutrophils in dental plaque samples correlated positively with PPD in periodontally healthy and diseased subjects. Keywords: dental plaque, gingival crevicular fluid, Millipore filter, neutrophils, saliva