Objective. To investigate the distribution of paraoxonase-2 (PON2)-C/S310 polymorphism in Egyptians type 2 diabetic patients and to assess its relationship to the presence of diabetic complications, also, we will study the correlation between this polymorphism and oxidative stress proteins namely Oxidized LDL (OXI LDL) and Neutrophil Gelatinase Associated Lipocalin 2 (NGAL).  Design. Case–control study. Setting. Multiple study centers – diabetes clinics in Cairo University hospitals , National Research centre , and The National Institute of Diabetes - in EGYPT Materials and methods. The subjects were people with type 2 diabetes (n = 200), and healthy controls (n = 200). The PON2-C/S310 polymorphism was measured by restriction fragment length polymorphism analysis. Lipids and lipoproteins were measured by standard clinical chemistry methods. NGAL and OXI LDL were done by ELISA. Diabetes and diabetic complications were defined by World Health Organization criteria. Results. There was an over-representation of the c allele of paraoxonase 2 (C/S)310 in Egyptians type 2 diabetes mellitus, also there is over-representation of c/c genotype in patients with microvascular complications, higher levels of OXI LDL and NGAL. The PON2-C/S310 polymorphism was also associated with glycaemic control, C310/C310 homozygotes had the highest HbA1cconcentration. A part from OXI LDL. There was no association between the PON2-310 polymorphism and lipoprotein concentrations.  Conclusions. PON2 310 (c/s) polymorphism(c allele frequency) is over-represented in Egyptian type 2 diabetes mellitus patients ,and (c/c) genotype is over-represented in relation to microvascular complications . PON 2 could be directly involved in protecting critical enzymes or organelles against oxidative damage.