The cotton whitefly, Bemisia tabaci (Gennadius) is a serious pest that causes damage to cultivated crops throughout the world, and has been shown to be capable of developing resistance to many classes of insecticides. The neonicotinoids insecticide imidacloprid and acetamipride have been widely used to control this pest. We assessed the association between imidacloprid and acetamipride resistance and the expression of five P450 genes for nine B. tabaci populations in nine provinces in Iran. qRT- PCR was used to compare the expression of five CYP450 genes in 9 B. tabaci populations, resistance level was positively correlated with the expression of CYP6CM1 and CYP6CX1 not the expression of Cyp4g61, Cyp4c64 or Cyp6cx4. Also Comparison of CYP6CM1 sequencing in B. tabaci populations showed there is no any difference. This study indicates that Resistance to imidacloprid and acetamipride in populations of B. tabaci is associated with the increased expression of two cytochrome P450 genes (CYP6CM1 and CYP6CX1).