Cutarieous manifest,ations and systemic complications were observed in 521 patient., with diabetes mellitus. The results were as follows: Total 70, 8% of patients had complications', In 16. 5%, cutaneous manifestation were observed. Systemic complications were observed in 27 6%, Both eutaneous manifestations and systemic complications were observed in 26 7% 2 The cutaneous mariifestations observed in 43 2%, were cutaneous infection, pruritus, shin spot, diabetic foit, peripheral edema, diahetic bulla, foot gangrene and rutieosis in the order of frequency, 3, The cutaneous manifestations were much more observed in patients with systemic complications than without them(p<0 05), and with longer duration more than 10 years history, 4. It seems to be no relationship between the cutancous manifestations and fasting blood sugar level.