Sex SELECTION for non-medical reasons is a major controversy in around the world. Here in this paper, we presented the ethical arguments about sex SELECTION for non-medical reasons and discuss about them in Islamic context. Significant arguments about sex SELECTION relate to sexism and sex discrimination, sex disproportion, human dignity, playing God, psychological pressure on unselected children and other ethical issues. Main responses includes: parental autonomy, compare with their authority in using contraceptive methods or cosmetic surgery; utilitarianism and consequentialism that practically prefers sex SELECTION that abortion; sex ratio can be protected by some legislations. Islam underscores the will of God in any human action so no one can play God and unlike Christians, the vision of Islam to the pre-implantation embryo is not a human. Our conclusion from religious, legal and ethical survey is: sex SELECTION in FAMILY balancing type is acceptable in Islamic context with the following conditions: only for married couples, only one successful time, not for the first child not for same sex. Detail counseling should be performed with the couple about the risks and success rate. If both genders exist in FAMILY, sex SELECTION should not be performed. If the selected child dies with any reasons, another attempt is acceptable. Sex SELECTION clinics should act under supervision of health care authorities.