In the countries, weather developing or developed, the governments must take proper policies for allocating resources and facilities available in the society to different economic sectors. It is obvious that determining the priority and benefit of each of these different sectors is the first step to reach the aim.The purpose of this study is to investigate the potentiality of Kurdistan -industrial enterprises based on (ISIC code) and statistical base of 1383 to identify the priorities of industrial investment. Considering the fact the job - creating potentiality of this sector, compared with other sectors, is low, it is, therefore, necessary to pay more attention to job- creating industrial enterprises with high profit in the province.In the current study, by means of zonal analysis such as factorial analysis and numerical taxonomy, it is attempted to examine the province industrial enterprises and finally determined the priorities and industrial capabilities of Kurdistan province for investment. This research project is documentary, consists of all industrial workshops with ten workers mostly from Kurdistan based on the ISIC code.The findings of this study reveal that among industries, non-metal industries, cereal and grain industries, plastic industries, textile and store - cutting industries are the most priorities of industrial investment in the Kurdistan province.