Diabetic foot ulcer is a major complication of diabetes mellitus, and probably the major component of the diabetic foot. In diabetic wound healing impaired fibroblast proliferation has been linked to increased levels of TNF–α . The aim of the study to find any relationship of Cytokines– TNFα and γ INTERFERON in DM with Foot Ulcer. We found that over expression of Interferon gamma level was significantly higher in Type2 DM with Foot Ulcer than Healthy Control (t=12.8692). T–test showed that mean Interferon gamma of Type2 DM with Foot Ulcer patients had significantly higher than others. Mean of TNF α level was significantly higher in Type2 DM with Foot Ulcer than Healthy Control (t=10.6536). T–test showed that mean TNF α of Type2 DM with Foot Ulcer patients had significantly higher than others. High level of Cytokines like TNF–α and Interferon–gamma are also responsible for the development of late Diabetic complications.