Background and Objectives: Type 2 diabetes is the most prevalent form of diabetes mellitus and is associated with a variety of complications. HOMOCYSTEINE is an important independent risk factor for atherosclerotic diseases in both diabetic and non diabetic subjects. The association between these two is still unclear. The aim of this study was to assess the serum HOMOCYSTEINE levels in uncomplicated type 2 diabetic patients and control subjects.Materials and Methods: Eighty five diabetic patients and 85 healthy control subjects with the mean age of 57.65 and 57.68 years, respectively, were selected during 2010 in Ahwaz City, southwest of Iran. Serum glucose, lipids and lipoproteins were measured by standard enzymatic techniques and HOMOCYSTEINE levels by enzyme –linked immunosorbent assay method.Results: In patients as a whole and with respect to the gender, HOMOCYSTEINE levels were generally lower than controls. Compared to other studies, HOMOCYSTEINE levels ranging from 12.19 to 18μmol/l were slightly higher in both population.Conclusion: HOMOCYSTEINE levels, however, were compatible with normal range of adults. The patients were not nephropathic and it is most likely that this is the main reason for maintaining the normal levels. Slightly higher levels of HOMOCYSTEINE in the region are due to multiple genetic and environmental factors.