The effect of Magnesium sulphate application at rates of 5 and 10 kg/feddan applied as either foliar or soil application under three nitro‌gen fertilizer levels, i.e. 0, 60 and 120 kg/feddan, on wheat grain yield, chemical analysis and technological properties were investigated. Two field trials were performed in 1995/1996 and 1996/1997 winter grow‌ing seasons, in the Experimental Farm of Sers El-Lian Agricultural Re-search Station. The bread wheat cultivar Gimmeiza 1 was used in this study. The results revealed that fertilizing with 60 kg N/fd combined with 5 or 10, kg Me2/fd produced highest grain yield, also soil applica‌tion was the most beneficial followed by foliar spraying on the physical properties of wheat grains. The data also revealed that Mg+2 soil application increased all chemical composition and wheat flour extraction. It could be concluded that the most valuable treatment is 60 kg N/fd combined with 5 or 10 Kg Mg*2/fd soil application.