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Organizations continuously seek to improve their performance in order to ensure their growth and stability in the market, especially in light of the risk and uncertainty which both of them have an adversely affects on the performance of organizatio ns. Consequently, organizations have to adapt mechanisms enable them coping with uncertainty situation and its consequences. This study aimed to investigate the impact of the strategic flexibility on the performance of insurance companies in Tartous, it has been getting the data had collected through a questionnaire which designed to measure the strategic flexibility, and to measure overall performance (efficiency and effectiveness), questionnaire had distributed to managers and heads of departments at insurance companies in Tartous city. SPSS (18) was used for data analyzing. The study showed a significant relationship between both (initiative strategic flexibility – reaction flexibility) and efficient performance in insurance companies , the value of the correlation coefficient between independent variables and the dependent variable (efficiency) was r= 0.569, (a positive correlation), and the coefficient of determination r 2 = 32.3%, that means the independent variable (strategic flexibility) explains 32.3% of dependent variable changes of (the efficiency) and remainder Complement ratio relates to other factors did not note by this study. In addition to that, study showed a significant relationship between (both (initiative strategic flexibility – reaction flexibility) effectiveness at insurance companies, the value of the correlation coefficient between independent variables and the dependent variable (effectiveness) was r= 0.74, a positive correlation, and the coefficient of determination r 2 =54.8%. That means the independent variable (strategic flexibility) explains 32.3% of dependent variable changes of (the effectiveness) and remainder Complement ratio relates to other factors did not note by this study.
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