The aim of the study was to analyze the effectiveness of the defensive performance of the goalkeepers of the Iraqi national futsal team and to compare it with that of the goalkeepers of the Iranian national team during the AFC Futsal Asian Cup 2024. The researcher employed the descriptive method using analytical and comparative approaches, based on observation and analysis of the matches played by both the Iraqi and Iranian national teams during the tournament, with a total of ten (10) matches analyzed. The researcher utilized the electronic application Sports Stats Recorder to analyze defensive performance and employed a data extraction form to record the data obtained through the analysis application. Upon completion of the match analysis and data collection, the researcher organized and tabulated the final results for statistical processing. The analysis began on Tuesday, October 1, 2024, and the total duration of the analysis and comparison process was twenty (20) days. The results indicated that the effectiveness values of the defensive performance of the Iraqi national team goalkeepers were higher than those of their Iranian counterparts.