In this research, we are interested to know how much a new communication technology affects the Iranian consumer. Can it change the culture? Can it change the entertainment field? Can it change the business transactions? Which group of people is influenced more by these new tools? From the telephone companies' point of view, what strategy should they choose? Should the companies change the strategy for the smart phone? Why and how?In chapter 2 we will look at the importance of smart phones and their characteristics. In chapter 3 we will talk about the overview of the Iran Market and compare the potential of the Iran market, using the Internet in Iran, with Middle Eastern countries. In addition, the history of the entertainment in Iran and the role of the religion in business transaction, combined with the law of the business in Iran would be investigated.