In this work the structure of a plasma sheath in the presence of an oblique magnetic field is investigated. The effect of plasma magnetization, plasma ionization and plasma–neutral collisions on the sheath is examined for different orientations of the magnetic field. It is shown that the width of the plasma sheath is dependent not only on the collision frequencies and the plasma magnetization but also on the angle of magnetic field orientation. The size of the sheath layer decreases with the increase in the angle between the magnetic field and wall. The grain inside the sheath acquires a more positive charge when the magnetic field is perpendicular to the wall in comparison with the parallel to the wall case. This results in the different levitational equilibrium of the grain. The implication of the results for measuring the sheath characteristics is discussed.