Development of resistance by whitefly, Bemisia sp (Homoptera : Aleyrodidae) to insecticides and its relations ship to seven different types of host were determined for twenty different locations. The seven major hosts were cassava, plantain, sour apple, Indian almond, sweet pepper, banana and guava. The locations where samples were collected are crop science department, Weija, Danfa, Bawaleshie, Nnsawam, Labadi, Agbado, Dawhenya and Zoology Department. The study was done to examine the characteristics of the host plants and its effect on the development of resistance among Bemisia species and to describe the treend of carboxlyesterase activity in Bemisia sp as resistance host - liked factor. Using the modified method of resistance determination (owusu 1992) resistance levels of all the whitefly collections made were obtained after taking the absorbance levels of napthol at 600nm for enzyme and at 750nm for protein and converting them to the total activity and protein content. The mean specific activity (computed form the protein content and the total activity was used to determine the resistance levels. Results obtained indicate that the flies were generally moderately resistance. While the frequency of usage of insectides was closely linked to the development of resistance by the flies, the type of host on which the flies were sampled failed to show any relationship with resistance development (r2=0.004). This suggestes that Bemisia species my not be host - linked but rather, strongly related to the use of insecticides within a particular locality.