Upper Jurassic carbonate source rocks are well known on Arabian plate, especially from the Emirates, Qatar, Saudi Arabia, Kuwait, and southern Iraq. Much less is known about middle Jurassic sediments as possible source horizons. Sargelu Formation , all exploration approches considering this formation as one of the most important source rock open a new horizon for further studies and affinties that generates Oil and Gas not even in Iraq but in all the surrouding countries around Iraq and within Mesopotamian Basin . To this end, (162) potential source rock samples from the middle Jurassic Sargelu Formation were collected from eight different wells located in middle and northern part of Iraq, these samples is palynologically processed to extract the particulate organic matter (POM) from type locality of Sargelu Formation at Surdash Anticline and Barsarin outcrop (Naokelekan village) and Banik section nearby Zakho to identify the plant micro fossils, types of organic mater and palynofacies. Currently all the consequences and data refer to this formation as the main generaters for Iraqi Oil.