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Problem Definition: The structure of commercial advertising messaging is determined according to the type of reception and acceptance of the social culture of each country. The culture of society can play a decisive role in commercial advertising style, production methods, and metaphors. In this research, the commercial advertising style in the two cities of Tehran and Baghdad from Iran and Iraq, as two different societies, is investigated, and the relationship between the forms, the method of selection, and composition of some of the advertising works of these two cities are investigated. Moreover, this study seeks to answer the following questions: «What is the distinctive feature of the visual elements that comprise the commercial advertisements of Tehran and Baghdad?» and «Considering the common cultural background in calligraphy and writing, and the common religion, what characteristics in these two societies are reflected in the differences and similarities of commercial advertisements in Tehran and Baghdad?»Objective: By examining the elements of commercial advertising, the present research seeks to know the effect of culture on the output of advertising forms in Tehran and Baghdad.Research Method: The approach of this research is qualitative and its presentation method is descriptive and analytical, relying on field data and library sources.Results: The findings of this research show that the text in the advertisements of Tehran has played a significant aesthetic role in the advertisements and the letters are a kind of unity in the fonts used. While in the advertising of Baghdad, the emphasis is on the dominance of the image in commercial advertising, and this issue has a significant effect in creating attraction toward the practical and aesthetic goals of advertising. Also, both cities are visually and culturally influenced by modern advertising and its trends.