The concept of learning economy means the infrastructure for knowledge based economy. According to this theory, transition to learning economy in the developing countries is considered to constitute necessary bedrock for knowledge based economy. With due respect to the path dependency principle, the ex-post studies and bounded rationality in evolutionary economy, such cases as level of country development combined with its science and technology profile should be considered in the transition process as a qualitative change affecting institutions, organizations as well as interaction between them.. This paper tries to study transition to learning economy in Iran based on a scientific and technological approach. This research paper is based on an inductive theme conducted in a qualitative manner under a data-oriented theory. The analytical findings of this research indicate that transition to learning economy in Iran requires due consideration of the 11 themes which include: transitional thinking, policy institution, ICT, social capital, macro-economic conditions, institutional context, regional development, learning firms, research and education system, GIU interaction and collaborative learning based on mutual understanding. The status of the 11- fold themes and their relations with each other is specified within the paradigm model and the relevant six components.