Teachers are required not only to impart knowledge in various subjects, they have also to develop the whole personality of the child-body, mind and spirit. The most important equipment of a teacher is his back ground of education and training. A teacher must represent a running stream and not a stagnant pool. The teaching community constitutes a very large segment of employees in Manipur. Both from the point of view of their number and their dispersal all over the state, they distributed a significant service under the state. According to National Policy on Educaion (1992), the living and working conditions of teachers includes pay and allowances, career advancement, retirement and medical benefits, housing facilities, provision of study leave special provisions for women teachers, service conditions, postings and transfers, Teacher’s Welfare teachers’ participation and recruitments. The main objective is to study the working conditions of teachers f elementary schools with respect to management. Out of 600 teachers, 268 teachers were from 38 Elementary Government school, 122 teachers from 26 Elementary Aided schools and 210 teachers from 32 Elementary Private schools. It was found that 47.62% of private schools have pucca building while that of Government and Aided schools are 35.82% and 20.48% respectively. Lack of the minimum essential facilities in elementary schools exist in all three types of school in which Government schools are much lacking behind the other counter parts. School inspection on regular basis is found to be lacking in Government (48.88%) and Aided schools (49.18%). Private school teachers show highest in Heavy work-load(61.90%) and miscillenious work(20.95%). service conditions of Government teachers are in better position as compared to Aided and Private school teachers. The majority of Private school teachers reported that Salaries are paid in time as compared to other counter parts. service conditions of Government teachers are in better position as compared to Aided and Private school teachers. Parents-Teachers Association (PTA) are found to be highest in Government schools (67.21%) and lowest in Private schools (53.33%). It was found 73.50% of Government, 72.89% of Aided and 43.33% of Private school teachers do not have computer knowledge.