Objectives Breast cancer (BC) consider as the most common malignant disease among women in Palestine. It is a leading cause of cancer mortality among women. It is estimated that 1 in 8 women will develop BC in their lifetime. The purpose of this study is to determine the relationship between serum levels of folic acid among BC women in Gaza strip (Palestinian territories). It's also aim to determine other factors that can increase BC risk. Explore the correlation between dietary intake of folic acid and incidence of BC among women. Methods Case-control study conducted on 90 women aged 30 years and above in Gaza strip. 45 subjects who are newly diagnosed with BC and 45 healthy subjects examined to be free from the disease. All subjects were interviewed and blood sample were collected to measure folic acid levels. Results There is weak inverse correlation between BC incidence and folic acid serum levels, meanwhile, total folic acids intake showed no difference between case and control groups. Conclusions There is weak association between folic acid levels and BC risk in our sample. Funding Sources University of Palestine, Nutrition Department and AlAzhar University, Clinical Nutrition Program.