Abstract: Water and soil salinity concentration are important for decreases in the yield of a wide variety of crops in many parts of the word. In addition to evaluation of plant tolerant and toxic ion effects in saline condition, concentration of Na+ and K+ ions in different part of plant (e.g., wheat) is very important. Results showed that, biological yield or dry matter accumulation in Leaves, stem, root, spike, number of fertile tiller and grain yield per tiller seed decreased with increasing salinity. Also, by increasing salinity, Sodium content of Leaf, stem, root, spike and seed increased but potassium content decreased. In high salinity Level, Kharchia and Bangor cultivars showed minimum sodium and maximum potassium accumulation, while in different parts of Chamran Cultivar potassium and sodium were minimum and maximum respectively. In Chamran cv. Sodium content decreased in root, against the increased sodium content in shoot. High Na+ concentration strongly inhibited uptake and accumulation of K+ by root and induced a reduction in K+ grain. Yield analysis showed that there was significant difference between all salinity treatments. Seed weight had significant reduction with increasing salinity. Results indicated that Kharchia and Bangor cultivars were more tolerant to salinity than Chamran cultivar.