  We study the Pauli equation on non-commutative plane. It is shown that the
Supersymmetry algebra holds to all orders in the non-commutative parameter
$\theta$ in case the gyro-magnetic ratio $g$ is 2. Using Seiberg-Witten map,
the first order in $\theta$ correction to the spectrum is obtained in the case
of uniform magnetic field. We find that the eigenstates in the non-commutative
case are identical to the commutative case provided the magnetic field $B$ is
everywhere replaced by $B(1+B\theta)$.
