This experiment has been carried out in the Biology Dept. - Collage of Education for Woman –University of Anbar during the Winter Season 2012-2013. The aim has been to study the effect of several levels of magnesium (0, 100, 150, 200 and 250)mg.L-1 Mgo, Application foliar spray on some anatomical properties of wheat plant leaves (Fatah) which include count, length, width of epidermal cell, length, width of stomata, No. stomata in the upper and the bottom surface and No. of motor cell. The experiment has also included (CRD) was used at three replicates for each treatment. Flowerpots with a capacity of (8) kg of soil have been prepared: Fertilizers have been added to wheat (Triticum aestivum L.) according to recommendation. The sprayed on plant leaves, seven times each levels of added magnesium, one spraying for each ten days. The results could be summarized as follows. Increasing levels of magnesium addition had significantly affect; addition magnesium level at 200 mg.L-1. The highest value was; (147.5 micrometer) of length of epidermis cell, (25 micrometer) of width of epidermis cell, (45.3 micrometer) of length of stomata, (25 micrometer) of width of stomata, (17 stomata. Microfield-1) in the upper surface, (26 stomata. Microfield-1) in the bottom surface and (5.3motor cell), except epidermal cells count where addition level at zero mg.L-1the excelled, and the highest value was (62cell. Microfield-1).