The second war of the US-led coalition forces against Iraq, started in March 2003, is one of the significant international events in the first years of the 21st century. The triumph of America and its allies to topple Saddam's regime to establish a "democratic system" in Iraq was an indication of new approaches, policies and viewpoints in the international sphere, as well as demonstrating technological supremacy and fighting power of coalition forces. There are the quality of news released by media, especially the press about the war in Iraq and subsequent events can be considered very important.In the current study, the coverage of Iraq,s developments in the two Iranian papers-Kayhan and the Sharq- and two American magazies-Time and Newsweek- is evaluated using content analysis, within a period of two months following the transition of power to Iraqies. The main purpose of the study is to assess the presentation of Iraq,s events in the above publications with a focus on the dominant political points of view in each country.The Finding show that the image of Iraq s situation indicated in the two Iranian papers (Kayhan and Sharq) was mostly "biased", while this image in the American publications (Time and Newsweek) was "neutral".On the other hand, the accordance of the two Iranian papers with their respective government s policies towards Iraq was higher than the two American publications' accordance with the U.S. administration,s polices.