Effect of different concentration of NaCl (0, 50, 100, 200 and 300 mM) at different growth and development satges (tillering, boot swellen, flowering and anthesis) in two wheat cultivars (Ghods: salt-sensitive, Boolani: salt-resistant) on concentration of foliar water soluble carbohydrates (WSC) and reducing carbohydrates (RC) was studied under greenhouse conditions. In general, in response to salinity treatments, concentration of WSC was higher in Boolani leaves than in Ghods. On the contrary, foliar RC level was higher in Ghods than in Boolani. Thus, it becomes clear that the role of WSC in osmotic regulation was more distinct in Boolani than in Ghods. Considering the more importance of WSC (compared to RC), in regulation of osmotic pressure, we may consider Boolani as a cultivar with more resistance to salinity.