Beta Glucan is a polysaccharide which is found in bacteria, yeast, fungi cell walls and also in plants like barley, oats. It helps to enhance immune defense by boosting the function of natural killer cells and macrophages. It also has anticarcinogenic activity. It is used as an adjuvant in cancer radiotherapy and chemotherapy by producing positive influence in hematopiesis restoration. It imparts hypocholesterolemic effect by binding cholesterol as well as bile acids to glucans to reduce intestinal absorption. Dietary intake is useful in the treatment and management of diabetes and diabetes associated disorders. Moreover, it is effective against ischemic heart injury and improves wound healing.