Background: SP110 plays an important role in microbial immunity and regulating macrophage biological activity, which may protect against tuberculosis. To investigate whether SNPs of SP110 are associated with susceptibility to latent TB infection in an Iraq population. Hence, identifying SNPs in these genes could be used as a marker to screen individuals at risk of latent TB Infection. Method: A case-control study was conducted to investigate the polymorphism of the SP110 gene by the Sanger sequencing method in 50 individuals with latent TB infection and 40 healthy controls. Result: The findings demonstrated that the A allele and the genotype "GA" of  rs9061 was significantly associated with LTBI risk (  p=0.033; OR: 2.32; 95 %CI: 1.07 -  5.03  and p=0.035; OR: 3.14; 95 % CI: 1.08 - 9.07 ), respectively. In addition, the results of the current study showed that the genotype CT of  rs28930679 was significantly associated with the risk of latent TB infection (p=046; OR:2.64;95%CI:1.02 - 6.86). Conclusion: The results found that genetic variants of the SP110 (rs9061, rs28930679 ) are associated with susceptibility to latent TB and single nucleotide polymorphism of the SP110 gene  show the predictability of latent TB risk and subsequent TB development.