Sulphur mustard (SM) is a chemical warfare agent (CWA) that was used by the Iraqi army against the Iranian troops and even innocent people in several occasions between 1983 and 1988. SM is an alkylating agent that may cause delayed toxic effects on different organs of the body years after exposure. It was thus aimed to study the delayed toxic effects of SM in Iranian veterans. All CWA intoxicated veterans who had disability more than 40% due to SM were studied after informed consents. Clinical and para-clinical investigations including haematological, biochemical, immunological and electrophysiological tests, spirometry, chest x-ray, HRCT of the lungs and skin biopsy were performed by certain specialized staff and were recorded in pre-designed forms. Psychiatric complications were not included due to overlap with the physical and blast injuries. Forthy male patients aged?? Were studied The most organs affected were lungs, skin, eyes and peripheral nerves???. Common respiratory symptoms were exertional dyspnea (85%), coughing (82%), haemoptesis (60%) and noctural dyspnea (42%). The signs were generalised wheezing (65%), crackel (50%) and stidor (10%). On x-rays; cystic or tubular broncheas (38%), hyperinflation (28%), bronchovascular marking (23%), pulmonary hypertension (15%), reticulonodular pattern (10%) were found. Arterial blood gas results revealed hypoxemia (57%), hypercapnea (32%), hypocapnea (15%) and repiratory acidosis (12%). Spirometry resulted obstructive pattern (58%), restrictive pattern (23%) and mixed (10%). Respiratory complications were diagnosed as bronchiectasis (38%), COPD (35%), asthma (25%), big airway obstruction (13%), simple chronic bronchitis (12%), interstitial fibrosis (10%) and tracheal constriction (2.5%). Dermal symptoms included pruritus (66%), itching (13) and burning sensation (3%). Objective findings revealed hyperpigmentation (55%), erythma-papular rash (42%), dry skin (39%), cherry angioma (39%) atrophic scar (28%), hypopigmentation (26%), hair loss (10), eczema (8%), and hypertrophy (2.5%). The 2nd degree burn was found in genital area (48%), , back (48%), breast and abdomen (44%),, lower extremities (44%) and upper extremities (41%). Light microscopy revealed basal layer hyperpigmentaion, epidermal atrophy, hypercratosis, non-specified fibrosis chronic infiltration inflammation and small vessel dilatation. Electron microscopy showed increased melanocytes and melanosomes, increases collagen fibres and inflammaotory cells in derm. Eye symptoms were blurred vision (51%), itching (44%), burning sensation (38%), tearing (28%), red eyes (10%), eye pain (2.5%) and foreign body sensation (2.5%). Eye examinatioms revealed pingeocular (64%), peterigium (18%) prelimbal hyperpigmentaion (18%), torositic vessels (15%), blurred sub-epithelial cornea (15%), thinning cornea (15%), severe blurred cornea (10%), mir/macropanus (8%), cornea VASCULARISATION (8%), and epithelial defect of cornea (5%). Nerve conduction velocity of the sensory nerves of the upper extremities particularly tibial (72% to 77%) were more than the motional nerves (tibial 36% to 38%). Electromyographic revealed myogenic pattern with decreased amplitude and or interference in 38% of the patients. Delayed toxic effects of SM were mostly found on the lungs, skin and eyes. Bronchiectasis, COPD, asthma and chronic bronchitis were the most respiratory complications. The skin, eyes and the peripheral nerves were less affected. Follow up these patients and their medical care is essential.