The imbalance of CD4(+)CD25(+) regulatory T (Treg) cells and Th17 cells has shown to be involved in pathogenesis of atherosclerosis and acute coronary syndrome [ACS, including unstable angina (UA) and acute myocardial infarction (AMI)]. The purpose of this study is to explore the significance of Treg/Th17 ratio in early diagnosis for ACS. We detected expression of Treg and Th17 in patients with AMI, UA, stable angina, and subjects with normal coronary arteries at the time of admission. Our results showed that ACS patients have a significant increase of Th17 number, but a marked decline of Treg/Th17 ratio, Treg number, and Treg function. Significant positive correlations in Th17 frequency and negative correlation in Treg frequency, Treg/Th17 ratio were found to levels of oxidized low-density lipoprotein (Ox-LDL), high sensitive C-reactive protein (hsCRP), Lipoprotein (a) [Lp(a)], and Creatine kinase-MB(mass) (CK-MBmass) in serum. Receiver-operating characteristic curves shown that the predictive specificity and sensitivity of Treg/Th17 ratio for ACS and AMI was the highest among all the five markers: Ox-LDL, hsCRP, Lp(a), CK-MBmass, and Treg/Th17 ratio. In conclusion, Treg/Th17 ratio appeared to be a novel indicator for early diagnosis of ACS.