This study dealt with the impact of financial variables on bank credit in Iraq, whereas the data for the study were obtained through the annual statistical bulletin of the Central Bank of Iraq for the period (2004-2020), and the Autoregressive Distributed Deceleration (ARDL) method was used to measure the impact of financial variables and represented by (oil revenues, non-oil revenues, government spending) as independent variables in (bank credit) As a dependent variable, where the results of the Phillips-Perron test for the unit root show that all variables were stationary at the first difference, and the results of the Bound test indicate the existence of a long-term co-integration relationship between financial variables and bank credit, as the test shows ( LM test) that the relationship between the independent variables and the dependent variable is devoid of the autocorrelation problem, but the results of the Heteroskedasticity Test show that the homogeneity of the residuals is stable and not volatile, meaning that the relationship is devoid of the problem of homogeneity instability, and from the error correction coefficient Coint Eq(-1) we conclude that (7%) of errors the model in the short term is automatically corrected to reach equilibrium in the long term, We also conclude that the financial variables had a non-significant effect in the long term on the bank credit in Iraq, as well as the moral (oil revenues and government spending) in the short term and the insignificance of non-oil revenues.