Diabetes mellitus type 2 [DMT2] is a disturbance of metabolism and complex diseases influenced by environmental, genetic agents, and linked with inflammation, happens when the pancreas either does not use the insulin as it should or the body does not make enough insulin, lead to insulin resistance [IR] alongside with gradual loss of ß-cell secretory ability. The aim of this study was to investigate the role of soluble L-selectin (sL-selectin) in diabetes mellitus type 2 patients in Iraqi Arabs patient. Study includes seventy six Iraqi Arabs patients (male and female) having newly diagnosed type 2 diabetes mellitus (T2DM), with Fifty three Iraqi Arabs healthy subjects matched in age, sex and ethnic group. Patients and healthy subjects were genotyped, by PCR-RFLP analysis, and mesure serum level of L-selectin by enzyme-linked immunosorbent assay (sandwich ELISA) test include 65 patients and 23 controls. The statistical analysis of serum level of sL-selectin in study groups showed that the mean of sL-selectin level high significantly increased in patients group (10.708±1.1007) compared to control group (7.055±0.767) respectively. Thus, our results suggest soluble L-selectin play a role in the development of DMT2 in Iraqi Arabs patients. Present results showed that genotype PS associated with increase the susceptibility of DMT2.