Many researchers were interested in Diwan AL-Gund. Many these and researches were written on this record. Still, Diwan AL-Gund during the time of AL-Mutawakil (232-247 H) has its special characteristics due to the conflict between AL-Mutawakil and the leaders of troops. The research discusses the influence of this conflict on the soldiers record specially on the structure of this record (Diwan). To clarify that we discussed how AL-Mutawakil came to power and the role played by troops leaders. We have also dealt with the structure of the troops and the changes made in this aspect which have their influence on the organization of the Diwan, in addition to the relationship between the Diwan of AL-Gund and the native authority.