ABSTRACT A total of 105 random samples of ready – to – eat meat sandwiches were collected from different localities with different sanitation levels in Zagazig City. The collected samples were steak, kofta, burger,shawarma, hawawshi, liver and sausage (15 of each).The incidence of B. cereus was 40%, 100%, 86.66%, 46.66%, 33.33%, 66.66 % and 80% in examined steak, kofta, burger, shawarma, hawawshi, liver and sausage sandwiches, respectively. The  B. cereus counts were 2.73  ±  0.17, 4.16 ±  0.28, 3.98  ±  0.25, 3.17  ±  0.21, 2.84 ±  0.24, 3.34  ± 0.23and  3.57  ±  0.31log₁₀CFU/g in examined steak, kofta, burger, shawarma, hawawshi, liver and sausage sandwiches, respectively. The resistance of B.cereus was 100%, 90%, 90%, 80%, 75%, 75%, 70%, 70% and 65% for colistin, metronidazole, doxycycline, cephradine, streptomycin, thiamphenicol, cephaclor and erythromycin and ciprofloxacin, respectively.Meanwhile, the sensitivity obsereved for apramycin and kanamycin 55% and 45%,respectively. The multi antibiotic resistance (MAR) was ranged from 0.25 to 1. Six strain (30%) resist all examined antibiotics (12) moreover, 18 (90%) of B.cereus isolates considered as multi antibiotic resistant (resist three or more antibiotic from different classes). The cereulide(ces)gene  not detected,  The Non-hemorrhagic entero-toxin (nhe) gene detected in 7/10 (70%) and  cytotoxin (cytK) gene detected in 5/10 (50%) in identified B. cereus isolated from the examined ready to eat meat sandwiches.