Background: Diabetes Mellitus (DM) is a group of metabolic disease with hyperglikemia characteristic which occur for insulin secretion abnormality, insulin work or both. Chronic hyperglikemia in DM is connected to long term disorder, dysfunction or some body organ failure, mainly eyes, kidney, heart nerve and blood vessels. Diabetic Neuropathy (DN) is one of the chronic complications found in DM. The risk of facing DM patients is that with DN, such as, recurrent infection, unrecovered ulkus, and finger and foot amputation. Neutrophil has an important role in responding infected inflammation. Neutrophil chemotactic activities in diabetic patients are significantly lower than other normal cells. Research Method: This research is included in the quantitative research genre with analytic observational research design close to cross sectional, Gamping, Yogyakarta consisting of 30 respondents (15 neuropathy diabetic patients and 15 non neuropathy diabetic patients). The analysis uses Pearson and Spearman Correlation Test to test two significant variables and to know its weak and strong connection. This research uses primary data obtained by direct measuring an amount of absolute neutrophils and monofilament test is done on diabetic neuropathic patients. Research Result: There were 15 patients having DM neuropathy and 15 patients having non DM neuropathy, with a percentage of 21 (70%) males and 9 (30%) females. In this correlated analysis, patient group with Neuropathy Diabetic were statistically not significantly correlated with negative sude with r = 0,025 and p = 0,931. While, in this correlated analysis patient group with non Neuropathy Diabetic were statistically not significantly correlated with negative side with r = 0,150 and p = 0,593. Thus, the comparison between absolute neutrophil number with sugar blood on Neuropathy Diabetic and non Neuropathy Diabetic, was that there was no significant difference with p = 0,709. xiii Conclusion: From this research, it can be concluded that statistically there is no significant correlation between the amount of absolute neutrophil with the sugar blood level on Neuropathy Diabetic and non Neuropathy Diabetic patients.