This paper seeks examining the effect of Board of Directors Characteristics on firm's financial performance in Egypt, using a sample of 50 more active Egyptian companies listed on the Egyptian Stock Exchange of the non-financial sector covering the period of three financial years from 2012 to 2017. Board of Directors Structure is represented by CEO Duality, Board Size, Board Meetings, Independence board members and Gender Diversity. Return on Assets (ROA), Return on Equity (ROE) and Tobin's Q is used as a proxy for Firm financial Performance. In this research, correlation and regression analysis are used to examine the relationship between Corporate Governance and firm's financial performance. corporate governance existed. Throughout the years, however, that lack of awareness has radically changed [2].The collapse of several companies worldwide has had a particularly significant role in increasing the significance of corporate governance both in the USA and in other parts of the world. Since the 1930s, organizational scholars have developed theoretical frameworks related to corporate governance along such dimensions as board characteristics, transaction costs, institutional one-to-one correspondence, and behavior of agents, occupational communities, resource dependence, and stakeholder management [3].Good corporate governance has become significant in protecting investors and in strengthening and stabilizing capital markets. Sound corporate governance improves firm performance, hence attracting investment [4]. Good corporate governance also enables management to recognize corporate objectives, meet legal requirements, protect shareholder rights, and demonstrate to the public how the business is running and how is it conducting its operations [5].The focus of this study is to investigate the relationship between Board of Directors Characteristics and firm financial performance in the Egyptian firms. Literature ReviewThe board of directors, an important mechanism in a company, holds the responsibility for leading and directing a firm, as well as protecting the interests of the company's shareholders [6]. More specifically, the board of directors performs several functions, such as deciding the appropriateness of the company's strategies [7]; monitoring and controlling managers [8]; appointing, supervising and remunerating senior managers [9]; linking the corporation to the external environment; and providing information to managers. These functions make the board of directors one of the important internal corporate governance control mechanisms in an entity [9]. Conversely, boards of directors have been criticized for corporate failures and the decline of shareholder value [10]. CEO Duality and Firm Financial PerformanceAgency theorists advocate separation of the chief executive officer (CEO) and board chair positions as necessary to avoid managerial entrenchment and to curb the CEO's power [11]. When the CEO is also the chair, it becomes more difficult to replace the CEO for poor performance [12]. According to age...