In order to detrmine the predictive risk factors for steroid dependency in children with idiopathic nephrotic syndrome, 40 children with steroid responsive NS were enrolled in the study. They were subjected to detailed history taking especially age at onset, presence of atopy, concurrent URTI , presence of UTI, drug therapy and the response to steroid, clinical examination and full investigation. From our study the risk for steroid dependency increases in nephrotic children with younger age, longer days to 1st remission, atopic asthma, frequent URTIs, microscopic hematuria detected at onset, UTIs, and higher level of 24 hours proteinuria. No significant effect of gender, atopic rhinitis, atopic conjunctivitis or atopic eczema on steroid response during treatment of nephrotic children.