Aim: Sulfur mustard (SM) is an alkylating agent which targets skin, eyes and respiratory systems.Also, an insertion/deletion polymorphism in angiotensin converting enzyme (ACE) gene has been studied in relation to cardiovascular diseases and lung fibrosis. In pulmonary fibrosis, D-allele frequency is higher than in comparison with control. So, the aim of this research was studying relashionship between ACE genotype and late respiratory complications of mustard gas in Kermanshah Zardeh Village chemical exposed people.Material and Methods: Blood samples of thirty-four people of Kermanshah Zardeh Village, whose were exposed to mustard gas as a case study and thirty people of Eslam Abad Gharb in Kermanshah Province as control, were taken. Further information about the existence of respiratory, skin and ocular delayed effect of exposure to the mustard gas, were collected by questionnaires. ACE genotype was determined using polymerase chain reaction amplification (PCR) and subsequent agarose gel electrophoresis.Results: Incidence of respiratory, skin and eye complications were 52.9%, 50% and 44.1% respectively. Genotype frequencies for the three genotypes DD, ID and II in case group of people with pulmonary complications were 0.5, 0.44 and 0.06 respectively, in people without this complications 0.12, 0.69 and 0.19 and in the control group were 0.3, 0.53 and 0.17 respectively. It was found that the DD genotype in patients with respiratory symptoms were higher than those without complications (χ2=6.22, p=0.045, df=2).Conclusion: The results showed that DD genotype of ACE gene increases the risk of respiratory complications of mustard gas.