This research provided an analytical study of Two basic variables Which are cost and revenue in railway transport Institution, based on the laws relating to the rail system. The researcher found that different Syrian railways standard gauge railway system (display tracks 1405 mm) makes the Syrian railways non-compete globally, in addition to being unused or underutilized in many Syrian cities, which is The major problem. The importance of research that the use of this type of rail would bring profits and losses of economic and financial terms, as in most of the railways in Europe and the United States and Japan, if you rely on the new shape of the railroad in Syria based on comparative analysis of both the costs and revenues. The researcher adopted on the descriptive analytical metgology to analyse the cost and revenue data for each of the rail transportation and ground transportation for the period from 1980 to 1987. The researcher reached the most important set of results, the analysis of the financial situation of cost and revenue of the new railway transport of goods and passengers is equal between transport by truck and rail transport, while cargo operation on the roads by truck is a Losing process..