In this study, the relationship between Iran and Al Qaeda has been treated as a case analysis related to the accusations of levelled against Iran by the US. It examines issues related to the relationship's historical background, the relationship's context, and structural changes. According to the research on this topic, several analyses show that the relationship between Iran and Al-Qaeda can be traced back to the period before 11 September 2001. The number of studies on Iran-Al Qaeda relations has increased significantly since 9/11. This is because the relationship between Iran and al-Qaeda has acquired a new dimension. The study aims to provide a comparative perspective by examining American foreign policy rhetoric, al-Qaeda leaders' statements, Iranian politicians' arguments, intelligence documents, academic studies, and news for objective analysis. The study's primary concern is to discuss the structure of the relationship between Iran and al-Qaeda and to analyse and conceptualize the factors that bring these two groups closer or further apart, which have two different sects and agendas. A literature review shows differing views on how Iran and al-Qaeda are related, but a common conceptual consensus has yet to emerge. This study uses the “process tracing method” to examine Iran-al Qaeda relations.