This study deals with segmenting the industrial market as an independent variable and targeting the industrial market as a dependent variable. Since the industrial sector represents one of the most important fundamental pillars to build the economies of countries and their development , the Iraqi industrial sector was chosen as a population for the study . Based on measuring the study variables , identifying them and testing the correlation and effect on each other , the study reached a group of findings:
1- Increasing the level of availability of study variables inside the companies “The study sample”.
2- There is a correlation between the independent variables “ segmenting the industrial market and targeting the industrial market “ .
3-There is an effect of segmenting the industrial market on targeting the industrial market .
4-There is on difference in the opinions and attitudes of “the study sample” among the companies concerning with segmenting the industrial market and its sub-dimensions , but there is difference in the opinions and attitudes of “the study sample” concerning with targeting the industrial market and its sub-dimensions. Based on these findings , recommendations were given , in addition to suggestion to conduct studies in future that strengthen the aspects of these subjects.