Abstract In this study, investigation of the different materials combinations used for roof insulation in Iraq has been conducted. Rate of heat transfer and cost analysis were performed using three samples of roof insulation combinations commonly used in Iraq in addition to the reinforced cement roof as a threshold for comparison. The materials used in these combinations include; concrete tile, sand, concrete, and cork. The study results showed that the rate of heat flow reduced by 79%, 98% and 98% with the implementation of combination B, C and D respectively compared to that of concrete without insulation. However, the cost of materials and construction have been increased when using these combinations compared to that of concrete without insulation. The extra cost per unit reduction of heat flow increased by 60%, 100% and 150% when using combination B, C and D respectively compared to that of concrete without insulation. Though sample D shows slightly better insulation performance, extra cost per unit reduction of heat flow observed compared to sample C. Accordingly, the addition of more insulations in sample D represent extra cost without any significant reduction in the heat flow and the optimum combination achieved with sample C compared to B and D.