Introduction: Epilepsy is one of the most important disorders in children. Ten to thirty percent of epileptic children are medically intractable. The aim of this study was to determine main predictive factors of intractable epilepsy and early identification of children at risk for development of this disease. Material and Methods: In this case - control study epileptic children under 15 years old that referred to pediatric neurology clinic of Imam Reza hospital divided in two groups. Group I which contained 51 patients with refractory seizures who had a minimum of one episode of seizure per month while taking at least two antiepileptic drugs and group 11which included 80 cases were chosen randomly among patients who have not had any seizure during 6 month after starting the treatment. Results: There were 39 males and 12 females in group I while 42 males and 38 females in group 11. In groups I age at onset of seizures was under one year old in 64.7% of patients whereas in group II was 22.5%. Comparison of other factors between two groups showed that in group I 13.7% family history of epilepsy, 80.4 % eurological defects, 13.7% myoclonic seizures, 66.7% daily seizures, 17.6% neonatal seizures, 96.1% abnormality in first EEG, 52.9 % abnormality in brain CTscan , 11.8% history of status epilepticus and in group 11above results were 12.5% , 8.8 %, 2.5%,22.5 % , 5% , 83.8% ,13.6% and 11.3% respectively. Conclusion: Male sex, age at onset of seizures under one year old, myoclonic seizures, neurologic defects, daily seizures, history of neonatal Seizures, abnormality in first EEG and abnormality in brain CTscan are factors affect on the occurrence of intractable epilepsy.