Abstract Background and Objective: Escherichia coli is the most common cause of urinary tract infections in children and the leading cause of intra-abdominal infections (peritonitis and abscess) followed intestinal injuries. Urinary tract infection, including cystitis and pyelonephritis, is a common childhood infection. E. coli causes more than 90 percent of the community acquired and 50% of hospital acquired urinary tract infections therefore, the determination of E. coli antibiotic susceptibility is a paramount importance to clinical and epidemiological purposes. Material and Methods: In this cross-sectional study, 50 E. coli strains isolated from urine samples of children less than 7 years of age with urinary tract infections. They were compared for drug susceptibility testing by disc diffusion method with 50 strains of Escherichia coli isolated from stool samples of healthy children with the same age and sex pattern. Results: The actual amount of drug sensitivity of uropathogenic and intestinal Escherichia coli strains to amikacin was 94 and 100%, nitrofurantoin 90 and 88%, gentamicin 66 and 94%, cefixime 56 and 60%, nalidixic acid 38 and 44% and to cotrimoxazole 28 and 32%, respectively. Conclusion: the rate of resistance to gentamicin, Cefixime and nalidixic acid in urinary tract infection isolates were more than intestinal strains. The highest rate of drug resistance in urinary Escherichia coli isolates was associated with cotrimoxazole and the lowest one with amikacin. Keywords: Escherichia Coli, Intra-Abdominal Infection, Drug Resistance, Urinary Tract Infection, Children