Despite therapeutic advances with new oral medications & insulin formulations, diet therapy remains an integral part of the overall therapeutic plan in all diabetic patients. In some obese / overweight type2 diabetics, MNT can be the predominant method of treatment & can alone efficiently control many of subjects with impaired glucose tolerance . It is also essential to continue MNT during the use of antidiabetic / hypoglycemic drugs. MNT allows achievement of reasonable reduction in body weight in type2 obese diabetics. MNT needs to be individualized for each subjects with diabetes. The basic nutritional requirements of diabetics are the same as those of non diabetics, the daily caloric requirement is estimated according to the body weight & type of work whether sedentary, moderate or hard and is calculated as follow : Body weight (in kg) X 25 Kcal/day……Sedentary work X 30-35 Kcal/day.....Moderate work X 40-45 Kcal/day.....Hard work, pregnancy, or lactation. If the patient is obese give subcaloric diet ; if he has normal average weight regarding the age, sex & height give isocaloric diet ; if he is underweight give hypercaloric diet. In children, caloric needs can be estimated as 1000 Kcal /day + 100 Kcal for each year of age during the period of growth. Since most type2 diabetic patients are overweight, caloric restriction is always advisable & can be of great benefit, as moderate weight loss of just about 5 to 10 % of starting body weight reduces hyperglycemia & improves dyslipidemia & hypertension. Distribution of calories: The diet (even subcaloric) should include adequate vitamins & minerals; the nutrient content of total requirement should be as follow: 1. 50-60% as CHO with only 5% of them in form of simple sugars such as sucrose , the remainder in the form of complex CHO ( starch). 2. 15-20% as protein ( 0.85 g/kg body weight). 3. up to 30% as fat: 10% saturated fat, 10% monounsaturated fat, 10% polyunsaturated fat. Cholesterol should be300 mg/day, but if LDL-C is above 100mg/dl , cholesterol intake should be