Background  Breast cancer is the most commonly diagnosed cancer among women and the second cause of cancer mortality in women. Objectives This study aims to evaluate the role of magnetic resonance imaging (MRI) in the surgical management of patients with breast cancer.  Materials and Methods This is an observational descriptive (retrospective and prospective) study, carried out in magnetic resonance imaging department of radiological center in Shahid Hemn teaching hospital and breast disease treatment center, Sulaymaniyah. One hundred sixty one patients screened with different breast complaint during (January of 2014- March of 2019). We focused on cases of breast cancer only were included 32 patients, also we analyzed the findings of the magnetic resonance imaging; Review was performed to determine lesion type (mass or non-mass), lesion descriptors, patient age, and biopsy. Histological findings were reviewed. Results Magnetic resonance imaging detected all cases of invasive ductal carcinoma (IDC) 13(40.6%), in which Sensitivity (100.0%), Specificity (54.5%), (PPV) Positive Predictive Value (27.1%), (NPV) Negative Predictive Value (100.0%), and accuracy (61.1%). While invasive lobular carcinoma (ILC) was 10 (31.25%), 9 cases were defined as malignant lesion. It is Sensitivity (90.0%), Specificity (58.8%), Positive Predictive Value (21.4%), Negative Predictive Value (97.9%), and Accuracy (62.2%). Magnetic resonance imaging sensitivity and specificity to differentiate between benign and malignant lesion were (84.8%) and (64.9%) but, Positive Predictive value, Negative Predictive Value, and Accuracy were (58.3%), (88.1%), (72.2%) respectively. False positive were 20 (41.7%), while false negative were 5 (11.9%). Conclusion Magnetic resonance imaging is important in the management of breast cancer and accurate in assessing carcinoma extension and multiplicity. It is seen as being too sensitive, less specific.