It causes the activity of oil and gas refining, a large number of environmentally harmful pollutants refining, and is described as the main cause of pollution in general the environment in general, so that can accommodate the environmental pollution caused to include environmental air, water and ground range, so it is directly responsible for most of the environmental damage to human class basis and the rest of the objects the living and non-living other, and the ecosystem in general, and from this point of becoming Environmental Civil Liability for Oil and Gas Refining Companies of the most common questions that deserve research and investigation, and in particular the legal basis for this responsibility; Because of the difference doctrinal and legislative process of this foundation, with some calling for the need to stay in the framework of the theory of error, while others advocated the need to adopt a theory of the damage, the theory that do not have any weight to the wrong corner. Therefore, this study will analyze these theories and determine the most appropriate theory and harmony with nature and Environmental Civil Liability for Oil and Gas Refining Companies, so that the legislature and the Iraqi judiciary ignore them and adopt them..