NOVELTY - A composition for killing, controlling and repelling mosquitoes comprises at least one acyclic organosiloxane compound in an aqueous based system.    USE - As a composition for killing, controlling and repelling mosquitoes, where the composition is formulated as suspension concentrate, homogenous solution or emusifiable concentrate (claimed); and as an effective larvicide, pupicide, adulticides and household insecticide for all type of mosquitoes.    ADVANTAGE - The composition is non-toxic and effectively kills, controls and repels mosquitoes that annoy humans and animals. The composition is capable of providing long-term control and eradication of mosquitoes which attack, harm or annoy humans and animals. The composition is highly eco-friendly. The composition for mosquito control is highly safe and non-toxic to humans and other animals; acts as larvicide; shows a good pupicidal activity and can be applied to mosquito breeding sites, stagnant water and water tanks for effectively controlling the mosquitoes in all stages of their life cycles. The process for preparation allows for the preparation of the mosquito killing, controlling and repelling composition in simple, cost-effective and environmentally safe manner. The composition is non-toxic and is highly safe for the user as well as to the environment. The composition can be in concentrated or diluted form for aerosol, spray, hand held spray for IRS field with or without residual content. On a commercial scale, the composition is useful as aerosol based mosquito killer, it is also effective as indoor residual spray in mosquito and malaria prone areas.    DETAILED DESCRIPTION - INDEPENDENT CLAIMS are included for the following:    (1) a process (P1) of preparing composition for killing, controlling and repelling mosquitoes involving: a) adding acyclic organosiloxane compound in water to obtain mixture; and b) stirring the mixture for about 3-5 minutes in ambient conditions to obtain homogenous composition; and    (2) a method of application of the composition for killing, controlling and repelling mosquitoes, involving applying the composition to flying mosquitoes and mosquito breeding sites.