The present study aims at clarifying the role of private commercial banks in financing small and medium enterprises in Iraq. This study is one of the first studies of this type that examines the role of private commercial banks in the development of small and medium enterprises in Iraq, and monitoring the experiment conducted by private commercial banks through coming On the financing of these projects and the increase in loans and the number of projects to achieve the objectives of supporting the national economy, in addition, it highlights the status of small and medium-sized enterprises in Iraq at the present time. The sample was used in private commercial banks that finance small and medium-sized enterprises in Iraq (20) private commercial banks. The sample was based on the financial statements available in the report. Annual Report of Commercial Banks as a Research Tool The available data indicate the contribution of Iraqi private banks to a positive role in the financing of small and medium enterprises and through guarantees provided by the Iraqi Company for Bank Guarantees. Before the banks (15.3) billion Iraqi dinars, according to the statistics in 2018. The current study recommended increasing the role of private and government banks in financing small and medium enterprises in all regions of Iraq. And increased funding for women's projects Private commercial banks - SMEs.