The present study is entitled "Investigating the Relationship between Strategic Flexibility, Market Orientation and Marketing Performance: A Case Study of Commercial Banks in Iraq". This study had the main purpose of "examining the relationship between strategic flexibility with market orientation and marketing performance" and three sub-objectives. "Investigating the relationship between strategic flexibility and market orientation", "Investigating the relationship between strategic flexibility and marketing performance" and "Investigating the relationship between market orientation and marketing performance" were the sub-objectives of the research. The research method was descriptive-survey. The statistical population included all managers and employees of Iraqi commercial banks, who were selected using simple random sampling method and using Cochran's formula 384 people; Finally, they were analyzed by SPSS software using multiple linear regression analysis. The results of the regression model are suitable for examining the relationship between strategic flexibility, market orientation and marketing performance. Marketing performance and market orientation variables both predict strategic flexibility. The marketing performance variable has the largest share in expressing changes in strategic flexibility and this share is about 97% and the market orientation has about 82% of the changes in the strategic flexibility variable. Finally, we conclude that the residuals of the model had a normal distribution with a mean of zero and a variance of one, which means that the estimated regression model for the data was a good model.
