This study is aimed to evaluate the relationship between the leaf content of Na, K, Ca and Mg and salt tolerance of some wheat (Tritcum aestivium L.) genotypes. Four wheat genotypes, namely: Ahqaf, Baftaim, Hadhramout and Buhooth that differe in their salt tolerance, were sown in a greenhouse pots with 5 kg. soil samples with EC of 3, 6, 9 and 12 dS / m. The experiment was carried out in split plot design with three replications. Contents of Na, K, Ca and Mg of upper and lower leaves were analysed at the booting stage. The results proved that the upper leaves of Buhooth tolerant genotype had the lowest content of Na, Ca and Mg and the highest content of K as compared to other genotypes. Also this genotype showed the highest K : Na ratio in the upper leaves and the highest content of Na, K, Ca and Mg in the lower leaves. The Ca and Mg contents were higher in the lower leaves than in the upper leaves of all genotypes. Increasing the salinity level caused a corresponding increase in Na, Ca and Mg contents and a reduction in K content of upper and lower leaves. A reduction in the K : Na ratio of the upper leaves was also observed with increasing soil salinity. It may be concluded that the salinity tolerance is related to a mechanism which conserves the Na mineral concentration in the lower parts of the plant away from active and young parts and a high concentration of K in these parts and maintains a balance of Ca and Mg ions in plants