The activity of the isoenzymes of N‐acetyl‐β‐D‐glucosaminidase (NAG, EC 3.2.1.30) is determined in the serum of insulin‐dependent (IDDM) and non‐insulin‐dependent diabetics (NIDDM) with or without diabetic complications. The increase in total activity of serum NAG in diabetics is proportional to the A form activity (r=0,976, p< 0,0001). The contribution of the A form activity (65.87±5.99%) to total NAG activity of IDDM and NIDDM diabetics with and without complications does not change considerably compared to the control group. The contribution of the B form activity depends on the state of metabolic monitoring and diabetic complications. A significantly lower activity of the serum B form was found in IDDM (p<0,001) and NIDDM diabetics (p<0,05) compared to the healthy individuals, as well as the higher activity ratios of the A/B forms. A decrease in serum B form is correlated with the occurrence and abundance of the intermediary I forms (r=‐0,665). These changes are particularly significant in the individuals with the pronounced microangiopathy.