In vitro fertilization failure is not only the cause of despair among couples and individuals undergoing the treatment, it has also been contributing to the impediment of assistive reproductive technologies' development. MicroRNAs (miRNAs) have been linked to significant events in the reproduction course. The identification of miRNA polymorphisms may provide a good lead for the potential of diagnosis and treatment of unidentified in vitro fertilization (IVF) failure causes. The aim of our study is to explore the association between miRNA polymorphisms (mir-320b T>C and mir-27a G >A) and IVF failure. Our case-control study consisted of 200 Kurdish women in total, 100 with IVF failure and the other 100 control who have had at least two successful pregnancies and no history of pregnancy loss, we used tetra amplification refractory mutation system PCR to identify the polymorphisms within the groups. The TT genotype of mir-320b was found more frequently in IVF failure patients when compared to the healthy women (OR 8.07, CI 2.18-29.78, P = 0.001) and T allele was more present in the case group (OR 1.83, CI 91.04-2.12, P = 0.034), however mir-27a seemed to show no association with IVF failure in regards to genotype and allele frequencies. The difference in genotype and allele frequencies of mir-320b of the two groups may indicate that it has an effect on the target mRNAs and alter the implantation of embryo during IVF cycles.