Background: One of the heterogenous chronic diseases affecting the lungs is asthma. Etiology of asthma could be attributed to altered functions of forkhead box p3 Gene (FOXP3) through epigenetic mechanism and genetic polymorphism. Objective: To assess the frequency of two FOXP3 polymorphism rs3761548 and rs2232365 among asthmatic children in comparison with healthy children. Patients and methods: A total of 202 Egyptian children were recruited and divided into 2 separate groups, 1^st one of asthmatic contained 101 children with asthma and a control group of 101 non-asthmatic apparently healthy children. Results: We found a statistically significant difference in FVC, FEV1 concerning degree of asthma. The lowest values were reported among sever asthmatic cases. The genotype analysis of patients and controls revealed non-statistical significant difference was found in patients when compared to control concerning foxp3 polymorphism for 2 different single nucleotide polymorphisms (SNPs) rs 3761548 and rs 2232365. The AC genotype of rs3761548 and the GG genotype of rs2232365 polymorphisms were the most frequent genotypes among the studied children. The rs3761548 C allele carriers could be more susceptible to have asthma since it could be considered a bronchial asthma allele risk factor. Conclusion: We investigated the association between FOXP3 polymorphism in (rs 3761548 and rs2232365) and occurrence of asthma in Egyptian children. The AC genotype of rs3761548 and the GG genotype of rs2232365 polymorphisms were the most frequent genotypes among the studied children. The rs3761548 C allele carriers could be more susceptible to have asthma since it could be considered a bronchial asthma allele risk factor.