Immune mechanisms play a pivotal role in the development of multiple sclerosis (MS). Vitamin D is an important biological immunoregulator acting through receptors of immunocompetent cells. Genotype and haplotype frequencies for VDR polymorphisms in a case-control study of MS have been investigated. Results have shown an association of the VDR T/t variant with the disease (p<0.05). This marker was also associated with the number of eosinophils in MS patients (p<0.05). Genetic variants B/b and F/f were associated with ESR and IgG levels and a number of CD16+ cells (p<0.05). An analysis of VDR haplotype frequencies and an association analysis between MS and VDR haplotypes have also been carried out. We demonstrated that carriers of the Bft haplotype were at higher risk for MS comparing to those with the btT variant. The data obtained suggest that the VDR t allele and the Bft haplotype could increase susceptibility to MS and have the influence on clinical manifestations of the disease.