The survey of roles and functions of mass media in the current situation of the Iranian society is important in several aspects. Above all, in the training journalists and other agents who are prepared to providing, producing, and transmitting and broadcasting of communication messages, cognitive of functions of mass communication is necessary. The precise and comprehensive Introducing of roles and tasks of social mass communication, allows to journalism students and other related courses with understanding of how the evolution and development of mass media in world and Iran and considering of historical circumstances and political and social and cultural in contemporary communities in their curriculum, became prepared to undertake on the editorial board and news departments of radio and television and public relations offices in public and private institutions And fulfill their ideals and goals of career in the public interest of country. In this study the hypothesis is that mass media are transferring information about orienting subsidies by offering the realities which are public consensus then paraphrasing them and creating relation between objective realties and common experiences. So, mass media are forming attitudes and public opinion based on the use of these means of communication and abstractly impact on the attitudes of individuals in society. Individuals can be divided to three groups, including: 1. Acceptance-oriented.2. Harmony-oriented.3. Criticism-oriented.In this study, the writer seeks to assessment relations between income, education, religion, political attitudes, employment, gender and source of information and attitudes of individuals about orienting subsidies until thereby achieves to understanding the role of mass media in forming public opinion.Most of respondents in this study, are male, graduated in diploma degree, employed in Informal jobs, with moderate religious beliefs and conservative political attitudes and their average earnings is between 201 to 400 dollars per month. Also, most of their use rating of mass media is monthly 6 to 216 hours.Majority of them are Harmony-oriented about oriented subsidies. Of nine hypotheses, seven hypotheses are significant and two of hypotheses are null. The significance level is<0.05, therefore they can not be extended to the whole statistical society.