Sequential substituted Schiff bases were prepared by direct condensation of urea and benzaldehyde or its substituents (o, m and p-bromo and hydroxy ) as ( 1 : 2 ) mole ratio ( urea : benzaldehyde or its substituents ) , The prepared compounds characterized by infrared spectroscopy FT-IR and Thin layer chromatography T.L.C , the theoretical study for electronic structures for prepared compounds evaluated to study the effects of substituent and its position on the electronic structure. Our results indicate that the energy differences between the lowest unoccupied molecular orbital LUMO and the highest occupied molecular orbital HOMO are predominantly affected by the azomethene groups and its position in (1E,3E)-1,3-dibenzylidene urea conjugated system comparison with urea