Plastic is typically composed of artificial synthetic polymers. They are non-biodegradable. Among the synthetic plastics, polyethylene is the one of the most problematic plastics which cannot be degraded. Plastic has become the main source of environmental pollution due to their broad applications in daily life. Plastic wastes that accumulated in the environment are posing threat and severe impact to the environment, wildlife and human beings. Present study was aimed to isolate potential polyethylene degrading bacteria from soil and observed its extent of degradation on polyethylene. Two polyethylene degrading bacteria were isolated from soil using enrichment technique that used polyethylene powder as a sole carbon source. The soil sample was collected from plastic dumped site at Machang, Kelantan. The bacteria that were capable to degrade polyethylene were further identified by colony morphological observation and biochemical testing according to Bergey's Manual. The efficiency or ability of bacteria in the polyethylene degradation was analyzed by clear zone test and calculating the percentage weight loss of polyethylene samples after incubation with bacteria culture. The degradation of the polyethylene samples was also analyzed by using Fourier Transform Infrared Spectroscopy (FTIR). After carried out the analysis, formation of clear zone was observed on both isolates. The highest percentage of weight loss was 5.435% which the plastic bag was incubated with isolate A1 . The shifted of peak value was observed in both plastic samples by using FTIR analysis. Potential polyethylene degrading bacteria were studied since biodegradation is a more eco-friendly way to degrade plastic.