we have dedicated this research to study the legal and legitimate nature of the banking Murabaha contract and the problems that might hinder its application. To determine the nature of the banking Murabaha contract, it is necessary to differentiate between the Murabaha contracts on the one hand and similar contracts on the other hand, such as the sale of trust, sale at auction, usurious loan contract and the documentary credit contract. Then the legal and the legitimate adaption of the banking Murabaha contract should be illustrated to approve the special and unique nature of this complex process.