The aim of this study is to compare the levels of TNF-α in children with nephrotic syndrome and healthy control children and the correlation of TNF-α with clinical feature of NS. Fifty children with NS were divided into four groups: 14 steroid sensitive infrequent relapse (SSIFR), 12 steroid sensitive frequent relapse (SSFR), 9 steroid resistance (SR) and 15 newly diagnosis (ND) compared to twenty-five unrelated healthy children. The serum IL-13 levels for NS patients and healthy control children were measured by R&D quantitative ELISA kit. Serum levels of TNF-α showed highly significant difference between patients with NS (15.68 ± 2.38pg/ml) and healthy control (1.066 ± 0.65pg/ml), and there is no significant different among NS groups. Highly significant correlation between TNF-α mean level and biochemical markers of NS patients also reported in this study.