The rice is the second major food consumed by the majority of the People of the world. More than 90% of rice is produced and consumed in Asia.The increased population rate necessitates more production of Agricultural products including rice as a top priority in the programms and activities of Governments and experts.A few factors are quiet important in converting paddy to white rice mills;the temperature of paddy drying ultimate moisture rate of paddy,the rate of polishing in polisher and the variety of the rice.We can minimize the percent first and second heads with optimum conditions made available in drying the paddy,controlling the ultimate moisture and the rate of polishing while converting the paddy,as a result quantity of head rice increases to maximum and the paddy loss minimizes.It is interesting to note that 90% of rice production in Guilan province includes the more productive varieties like Sapidrood,Khazar and Beenam.The results are as fallows:-A meaningful difference of percent head rice, exist between the different varieties like,Sapidrood,Beenam and Khazar.-A meaningful difference of percent head rice exists between the different temperatures used in drying of the rice,they are 25,35 and 45 °c centigrade. -The percent head rice in different moistures 11,12 and 13% showed a meaningfull difference while converting the paday to white rice.-The percent head rice in different polishers (15,25 and 35 seconds) showed a meaningful while converting the paddy to white rice. The resuts of this investigation indicates that sapidrood variety showed the maximum head rice in drying temperature of 25 c, 11% moisture and 15 seconds polishing duration. The varieties of Khazar and Beenam showed maximum head rice and the minimum losses in drying temperature of 35 c, 12% moisture and polishing rate of 15 seconds.