Bladder cancer is considered as that of any type of abnormal growth arising from the tissues. It has a possibility to spread other part of the body. The study aimed to evaluate counts of tumor infiltrating immune cells (CD3 & CD8) and serum soluble Fas and Fas ligand concentrations and their comparison between MIBC and NMIBC. In this cross-sectional study a total of ( 23) patients with bladder cancer consist of ( 14) males and (9) females were included,their ages ranged from (26-82) years. The patients visited urological surgery unit in Hilla Teaching Hospital during the period (December 2018 to October 2019). Tissue biopsy and 3 mL of blood were taken from each included subject for evaluation of CD3 and CD8 in bladder tumor tissues by IHC technique, and serum levels in sFas and sFasL in by ELISA technique. The results showed both CD3+ TILs and CD8+ TILs in MIBC are significantly higher than those of NMIBC (P value <0.0001 for CD3, and P value = 0.001 for CD8). Serum levels of sFas and sFasL in MIBC are not significantly different from those of NMIBC (P value >0.05). It was concluded that CD3+ TILs and CD8+TILs counts were significantly affected by the muscular invasiveness of bladder cancers, whereas both sFas and sFasL levels were not.