Type 2 diabetes mellitus and diabetic nephrophathy considered to be an inflammatory process in which immune cells involved in its development and progression apart from traditional metabolic and hemodynamic risk factors. This study was designed to determine the balance between T helper 17 and regulatory T cells in Type 2 diabetic patients having diabetic nephropathy in relation to type 2 diabetic patients without renal involvement and healthy individuals. This study included 3 groups; diabetic2 nephrophathy patients (on basis of proteinuria and reduced GFR), diabetic patients (ADA, 2015) and healthy controls of the same age and sex Detection of T regs and Th 17 cell were evaluated; T regs expressing CD4 & CD 25 while Th 17 cells expressing CD4 and CD161 was done by standard 2-color flow cytometry and Th17/Treg cells ratio was calculated. The results revealed that there was higher mean Th17 and Th17/Treg cells ratio among type 2 diabetic nephropathy patients compared to other two groups. There was lower mean Treg cells among type 2 diabetic nephropathy patients compared to other two groups with very high statistically significant differences. Also, there was higher mean Th17 and Th17/Treg cells ratio among type 2 diabetic patients compared to healthy individuals with very statistically significant differences that there was a strong positive correlation between BUN, serum creatinine, proteinuria and the grade of nephrropathic affection by the ultrasound from one side and Th17 and Th17/T reg cells ratio on the other side. But this correlation was strongly negative with T reg cells.