This research was to explore the distribution and some molecular characterization of arabinoxylan in wheat beer (B), beer foam (BF) and defoamed beer (DB) because of the crucial influences of arabinoxylan on wheat beer and its foam. The purified arabinoxylan from B, BF, and DB were fractionated by ethanol of 50%, 67%, 75%, and 80%. The monosaccharide composition, substitution degree (Ara/Xyl ratio, A/X), and average degrees of polymerization (avDP) of arabinoxylan were investigated. Molecular weight and microstructure were also involved in this study by GPC-LLS and SEM, respectively. Under the same ethanol concentration, the arabinoxylan content in the BF was higher than the other two, respectively, and it was precipitated in BF fraction with 50% ethanol which accounted for 80.84% of the total polysaccharides. Meanwhile, the greatest substitution degree (A/X) and highest value of avDP of the arabinoxylan was found in all beer foam fractions regardless of the concentration of ethanol used. The average degrees of polymerization (avDP) of arabinoxylan displayed a significant difference (p < 0.05) among B, BF, and DB. Furthermore, arabinoxylan presented varied microstructure with irregular lamellas and spherical structures and the weight-average molecular weight (Mw) of arabinoxylan showed the lowest values in BF, while the largest values were shown in DB. Therefore, arabinoxylan was more accumulated in beer foam, especially in 50% ethanol, characterised by greater value of A/X and avDP, as well as lower Mw. It was suggested that the arabinoxylan played important roles in maintaining wheat beer foam characteristics.