This paper reviews the Mark up of 22 Iranian active industry, in the level of the two digit ISIC cod from 1374 to 1387 in comparison with selected countries. Base of this paper, check the gap of between marginal cost and price with using the Hall-Roejer model. The result of this article shows, in some of industries, deference between price and marginal cost is very high and in some other industries has been low. The result of this paper shows, from the 22 investigated industry, in 5 industry Iran has the higher Mark up in comparison of these countries: Japan, Germany, French, British, Canada, Australia, Belgium, Finland, Netherlands, Norway, Sweden and it could make an significant gap between the price and marginal cost. in addition from the 22 investigated industry, 3 industry have less than Mark up than the selected countries. Generally the Tobacco industry has the least Mark up and the highest Mark up in the non-metallic mineral products between the selected countries.