The main purpose of the study is to demonstrate the ability of knowledge management processes in building a learning organization. To achieve this, the Kut Textile Factory in Iraq was selected as a sample for the study, and a questionnaire was adopted as the main tool for data collection. The software (SPSS) was applied for data entry and analysis. The results of the statistical analysis proved the existence of a strong positive relationship with statistical significance between the knowledge management processes and the learning organization. Among the most important conclusions reached by the study is the presence of a weakness in the technological level of the Company which constituted an obstacle to adopting the concept of the learning organization. In addition to that, one of the most prominent recommendations that the study referred to was the necessity of the Company’s strategic direction by adopting knowledge management processes to achieve the learning organization.