Background and purpose: Leveling of health services and resources is implemented in Iran topromote the health situation and preventing unnecessary visits and waste of human and financialresources. The relationship between these levels is built through referral system. The aim of this studywas to analyze the patient referral system at all levels of the health system using Strengths, Weaknesses, Opportunities and Threats (SWOT) approach. Materials and methods: This qualitative study was done by semi-structured and in-depthinterviews in 2016. The sample size consisted of 20 people including administrative officers, familyphysicians, executive managers, and individuals working in insurance sector and 10 people receivinginsurance services who were selected purposefully. Data was analyzed using content and structural analysis. Results: The strengths included: reducing the costs, providing equitable access to health services, promoting the health level, and providing services in an evolutionary level. The weaknesses included notinforming the people, physician issues, poor monitoring and evaluation, management issues, paymentmechanisms, electronic health records, insurance organizations, and inadequate facilities and equipmentof health centers. Opportunities included: the importance of health and health care for the leadership andthe parliament, job creation, active participation of the private sector, the high level of literacy of thetarget group (people), and the cooperation of insurance organizations. The threats included lack ofcoordination and alignment between policy makers and planners, the therapeutic focus of health system, lack of attention of people to health care, and the influences of private sector. Conclusion: The appropriate implementation of referral system promotes the health of society andincreases the healthcare burden. But today, it does not follow its own rules which is caused by differentfactors. Therefore, health authorities should address these by appropriate planning and timely actions.