The current study aims to assess the comparison attitudes toward language learning among Iranian and Iraqi EFL learners. This study involved 60 EFL students from Iran and Iraq who were between the ages of 20 and 25. They were selected randomly from two different universities Islamic Azad University, Shiraz, Iran, and Public University, Diyala, Iraq. Most of them were studying the English language at the BA level. For data collection, Demographic Information of Sample and 5-point Likert scale of 30 items Attitudes towards English Language Learning Questionnaire were used. This study's design was quantitative and included both descriptive and inferential statistics. The data analysis encompasses means, standard deviations, frequency, and an independent t-test. This number indicated that although EFL students in Iran had higher positive attitudes toward language learning, those in Iraq had less positive attitudes. Regarding the three aspects of attitude i.e., cognitive, behavioral, and emotional, there was statistically significant difference between Iranian and Iraqi EFL learners' attitudes toward language learning. In fact, the level of cognitive and behavioral difference among Iranian EFL learners was more than among Iraqi EFL learners, but the level of emotional difference among Iraqi EFL learners was more than among Iranian EFL learners. The findings of this study have led to a number of recommendations regarding teaching strategies, curricula, instructional resources, and the state of English in Iran and Iraq from this perspective.