The concepts of δ-Ideals and principal δ-Ideals are introduced in an MS-algebra and many properties of these ideals are studied by different authors. In this project, we understand the equational class of algebra which is called an MS-algebra. The main objective of this project is to understand the concept of MS-ideals of MS-algebras. We investigate the concept of MS-ideals of MS-algebras. We will see the connections between MSideals and several kinds of ideals as prime ideals, kernel ideals, e-ideals and dominator ideals. Furthermore, we understand basic properties of δ-Ideals and principal δ-Ideals in an MS-algebra. We also form structural simplification or approximation with many properties of MS-algebras with respect to homomorphism, inverse homomorphic images and congruence relations.