Let G be a locally compact abelian group with Haar measure and Phi\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$\Phi $$\end{document} be a Young function. In this paper we characterize the space of bilinear Fourier multipliers as a dual space of a certain Banach algebras for Orlicz spaces.