AKT1 gene, plays an important role in controlling cell survival and apoptosis and is therefore considered an effective factor in thyroid tumors, which is one of the most common tumors in Iran. Single nucleotide polymorphisms in rs1130233 (726 G / A) of Akt1 gene may be involved in the development and progression of cancer or response to treatment. In this study, the association of rs1130233 (726 G / A) polymorphism with a predisposition to thyroid tumor in northwest of Iran was investigated. In this study, 80 patients with thyroid tumors and 106 healthy individuals were evaluated in a case-control study. Polymorphic (726 G / A) rs1130233 genotypes of Akt1 gene were determined by Tetra-ARMS PCR and compared and analyzed. Significant difference was not observed between the distribution of these genotypes in the patient and control groups. There was a significant relationship between genotype type and tumor size (P> 0.05). These findings suggest that rs1130233 polymorphism (726 G / A) has no effect on thyroid cancer susceptibility in northwest of Iran but may contribute to the relative risk of developing thyroid tumors.