Background: The malignant transformation and multiplication of lymphoid precursor cells in the bone marrow, blood, and extramedullary tissues is known as acute lymphoblastic leukemia. ALL susceptibility has been linked to the GATA3 SNP rs3824662.  Numerous studies have found a link between the rs3824662 risk allele and a worse prognosis and relapse. Aim: To evaluate the frequency of GATA3 gene single nucleotide polymorphism (SNP rs3824662) in newly diagnosed  Iraqi patients with acute lymphoblastic leukemia and its correlation to response to induction therapy. Patients and methods: A cross-sectional study was conducted on 53 patients (33 adult and 20 pediatric patients) with newly diagnosed acute lymphoblastic leukemia. Sanger sequencing polymerase chain reaction-based techniques have been employed by us to enable the detection of GATA3 rs3824662 gene polymorphism. Results: For the adult group genotype frequency of GATA3 rs3824662 wild type (CC) was 19 (57.6%) of patients, and heterozygous state (CA) genotype was detected in 14 (42.4%) of patients while the homozygous state (AA) genotype was not detected in the adult group of this study. In the pediatric group of ALL patients wild type (CC) was detected in 11 (55%) of patients, the heterozygous state (CA) genotype was present in 6 (30%)  of patients,  while the homozygous state (AA) genotype was detected in  3(15% ) of patients.  There was no significant association between the GATA3 rs3824662 genotype and response to induction therapy, p-value = 0.54. Conclusion: The GATA3 rs3824662 AA genotype and A allele could be risk factors for childhood and adult acute lymphoblastic leukemia. There was a nonsignificant  association between the GATA3  rs3824662 genotype and response to induction therapy