Diabetes mellitus is one of the most common metabolic diseases in the world that can affect nearly every organ system in the body. Vitamin D has sparked widespread interest in the pathogenesis and prevention of diabetes. The aim of study; to investigate vitamin D level in type 2 diabetes and controls. A retrospective case control study with 47 newly diagnosed diabetic patients aged (35-70 years) and 54 controls matching age±5years and gender. Measuring HbA1c, FBG, assay serum 25(OH) D level were done for patients and/or controls. Results of current study, showed a more severe vitamin D deficiency in newly diagnosed diabetes than controls (46.8% vs.33.3%) and difference between vitamin D level in newly diagnosed diabetes compare to controls was not statistical significant (p=0.108). Conclusion: no statistical significant difference between newly diagnosed diabetes and controls concerning to vitamin D level.