sulfur mustard (S.M) is one of the chemical warfare’s which was used during the imposed war (1980 to 1989) by IRAQ against 1.R. IRAN.This warfare causes coetaneous lesions, and so is included in the, category of ulcerative warfare’s.Acute and chronic effects of (S.M) on the Goblet cells of Tracheal epithelium were assessed.Seventhly eight NMR13 months old Rats (weight 200 ± 40 grams) were selected and randomly divided into 13 groups, based on duration of exposure and dosage of intraperitoneal Injection (IP).Shamand control groups received thyrod’s buffer (sulfur mustard solution) or nothing respectively.Five out of 11 groups, received different doses of S.M (2.5 /5/1 0/20/40mg/kg) twice with a period of 24 hours. In the other 6 groups; for the evaluation of sub acute and chronic stages, different. doses of S.M (2.5/5/ 10mg/Kg), were Injected and after 2 weeks and 8 weeks massacred, dissected and 5 samples were taken from right tracheal epithelium All samples were fixed in Bouins solution, treated through ethanol, embedded in paraffin wax and serially sectioned in 51Ampieces by microtome (leitz 19). Then, they were stained by Hematoxylin/Eosin and PA.S.This Results showed that the effects of S.M on Goblet cells of tracheal epithelium depend on doses and remain for a long time.Alkylating agents of S.M affect on nucleophylic agents of Goblet cells and paralyzed physiological metabolism in Cell membrane and nucleolus causes death of the cells. In another mechanism, they produce Hydrocholoridric Acid by hydrolisiv mechanivm which desquamate in the epithelial cells.The rate of epithelial desquamation and Goblet cells degeneration in groups which received S.M was significantly higher than control group (P<0.01).Among experimental groups, Goblet cells degeneration was the lowest and the highest in group which received 2.5mg/kg40 mg/kg respectively.Also, depending on dose, v, Pathological changes such as edema, inflammation and Hemorrhage were observed.