The Gaza Strip constitutes the south-western part of Palestine. It is located between the Mediterranean Sea in the west, the Sinai Desert in the south, and the Negev Desert in the east. The loess deposits were observed in the Middle and Gaza Governorates in Gaza Strip. This study carried out in the Wadi Gaza where Quaternary loess well crops out. Twenty three samples were collected from nine observation sites in the study area, and performed a textural, calcium carbonate and organic matter content studies. The loess sequence which is in some locations intercalated by conglomerates overlies sand dunes. The exposed loess shows stable steep walls, easily eroded by water. It consists of sandy loam to loam, with light brown to dark reddish brown color. It composed of clay (1-20%), silt (28-49%), and very fine- to fine-grained sand (43-71%). The carbonate contents range from 6 to 20%, and organic matter contents range from 1 to 2%. The dominant coarse silt-to very fine-grained sands, and quartz-rich composition suggest that the sand dunes of the northern Sinai and western the Negev sands could be the most prominent reservoir of loess sediments in the study area. Other but not the main source of the silt- to very fine-grain sand could be direct contribution from exposed Mediterranean shelf during period of eustatically low sea levels in early MIS 4 (73-60 ka) or even earlier. The loess of coarse silt-to very fine-grained sand are mostly dryor moist semi-arid-deposited. During the accumulation of the loess there were intensive periods of precipitation which indicated by the presence of conglomerates layers within the loess.