Aim MicroRNAs (miRNAs) are a family of non-coding RNAs that have been suggested as novel markers or therapeutic targets for breast cancer. In current study, we aimed to investigate the prevalence of microRNA-423 rs6505162C/T and the VNTR length of the MIR 137 gene (rs58335419) with regards to breast cancer susceptibility in Iraqi women. Methods: In this study, 190 individuals took part, out of which 110 were breast cancer patients and 80 were healthy controls. The amplification refractory mutation system PCR method (ARMS-PCR) was used to determine the polymorphism in the microRNA-423 (rs6505162) gene. While the VNTR length of the MIR 137 gene (rs58335419) was identified using PCR. The Graph Pad Prism 9 software was used to conduct the statistical analysis. Results: the allele frequency of T in the microRNA-423 rs6505162 was significantly associated with breast cancer (odds ratio [95% confidence interval] 2.333 [1.519-3.600], Risk factor [95% confidence interval]) 1.400 [1.184-1.655], p < 0.0001). On the other hand, all the allele frequencies in the MIR 137 gene (rs58335419) were not found to be associated with breast cancer. Conclusion: Based on the results, the study suggests that microRNA-423 rs6505162C/T could be useful markers for diagnosing breast cancer, whereas the MIR 137 gene (rs58335419) is not useful for diagnosing breast cancer.