Background: Diabetic nephropathy is principle cause of end stage kidney failure worldwide. Numerous research studies documented that 25(OH) vitamin D has numerous extra skeletal effects including glycemic control and diabetic nephropathy complication. Objectives: To compare the level of 25(OH) vitamin D between Type 2 diabetic patients with and without nephropathy complication and healthy subjects, and to assess the relationship between 25(OH) vitamin D level with glycemic control and nephropathy complication. Materials and Methods: This is cross-sectional case control study conducted on 40 diabetics with nephropathy complication, 40 control diabetics without nephropathy complication and 40 control healthy subjects, were compared in term of 25(OH) vitamin D, HbA, microalbumin, FBS and C-peptide. Results: There is significant decrease in the mean of serum 25(OH) vitamin D (11.5 ± 3.4 versus 20.4 ± 3.1, p ≤ 0.00) and C-peptide (1.14 ± 0.2 versus 2.23 ± 0.23, p=0.00), with significant increase in HbA1c (10.4 ± 1.6 versus 8.5 ± 1.2, p ≤ 0.00) microalbumin (144.5 ± 16.3 versus 8.5 ± 1.3, p ≤ 0.00), FBS (206.4 ± 32.9 versus 182.9 ± 29.1, p ≤ 0. 01) in the study group when compared with their control group. According to serum 25(OH) vitamin D levels, HbA1c, microalbumin and FBG levels were significantly elevated in patient with deficiency 25(OH) vitamin D level than in patients with insufficiency level (p ≤ 0.05) in the study group. The study recorded significant negative correlation between serum 25-OH vitamin D level with disease duration, (r=0.333, p=0.00) and FBG (r= -0.43, p=0.01) with insignificant correlation with age, (r=0.025, p=0.405) and c-peptide (r= -0.12, p=0.54). Also, serum 25(OH) vitamin D level is inversely correlated with HbA1c (r= -0.37, p=0.03), and microalbumin (r= -0.29, p=0.05) in diabetic patient with nephropathy complication. Conclusion: The study demonstrated that low 25(OH) Vitamin D level is inversely correlated with glycemic control and nephropathy complication in Type 2 Diabetes. Vitamin D supplementation benefits for glycemic control and prevention of nephropathy in type 2 diabetes.