Differential Display Reverse Transcriptase (DDRT-PCR) technique was used to analyze differentially expressed genes in sugar beet (Beta vulgaris L.) under salt stress. Three weeks old seedlings were exposed to salt stress with 100mM and 300mM NaCl, and untreated seedlings were used as control. Thirty-three differentially expressed fragments were identified and characterized. The fragments were classified according to their time of expression after the drought stress. The significance of the function of the identified differentially expressed genes was discussed in relation to their possible roles as stress genes. Seven fragments showed no significant homology with any database sequences in the GenBank. Results of the database sequence alignment identified four fragments (Bv-1=506bp, Bv19=521bp, Bv26=899bp, and Bv-31=550bp) revealing significant homology with Expressed Sequence Tags(ESTs) from salt stressed sugar beet; twenty-one fragments showed significant sequence homology with drought and cold stress- responsive genes, as well as acetyl-CoA carboxylase and glycosyltransferases. These results implicate that several pathways are involved in the plant's response to drought stress which still needs to be elucidated further.