MRSA have several virulence factors like Coagulase, hyaluronidase, alpha-toxin, superantigens, protein A, adherence factors (adhesins), pigments, biofilm formation and toxins . Exfoliative toxins (ET)is epidermolytic toxins which are serine proteases recognize and cleave desmosomalcadherins only in the superficial layers of the skin, which directly responsible for the clinical manifestation of staphylococcal scalded skin syndrome (SSSS) . Panton-Valentine leucocidineis acytotoxin-one of the -pore-forming toxins, The presence of PVL is associated with increased virulence of certain strains of Staphylococcus aureus. It involving the skin or mucosa, including necrotic hemorrhagicpneumonia. PVL creates pores in the membranes of infected cells . The aim of this study was evaluate the prevalence of pvl and et genes among local methicilline resistant Staphylococcus aureus isolates and characteristic study of PVL toxin from MRSA isolates in Baghdad hospitals