The study was performed to evaluate the influence of delay of wheat harvesting date, wheat cultivar and roll gaps on milling results. Three soft Iraqi wheat cultivars (Wheat Abugraib W1, Babylon W3, and Tahady W4) and one soft Spain cultivar (Barcelona W2) were used in the experiment. Experiment of milling was performed on a laboratory roll mill at two different harvesting date (full maturity) and (20 days after maturity) by using two roll gaps: 0.3 and 0.5 mm. The mill was connected to a computer system in order to record energy consumption of grinding. Sifter Lap was used to estimate the mean particle size of ground material. Higher values of energy consumption and mean particle size for Spain and Iraqi soft wheat cultivars were compared. As the roll gaps increased, the mean particle size and energy consumption had been decreased at the conditions of experiment. The statistical analyses showed clear differences for all grinding tests results