In order to take measures in controlling soil erosion it is required to estimate soil loss over area of interest. Soil loss due to soil erosion can be estimated using predictive models such as Universal Soil Loss Equation (USLE). The accuracy of these models depends on parameters that are used in equations. One of the most important parameters in equations used in both of models is (C) factor that represents effects of vegetation and other land covers. Estimating land cover by interpretation of remote sensing imagery involves Normalized Difference Vegetation Index (NDVI), an indicator that shows vegetation cover. The aim of this study is estimate (C) factor values for Part of Baghdad city using NDVI derived from satellite Image of Landsat-7 ETM in period 2007, Landsat-٧ ETM in period 2001 and Landsat-5 TM in period 1990. The final (C) factor map was generated using the regression equation in Spatial Analyst tool of ArcGIS V. 9.3 software. It is found that north part of study area and the some part of area around the river side has higher (C) factor.