Background: Acute coronary syndrome (ACS) refers to a spectrum of urgent heart conditions caused by a sudden decrease in blood flow to the heart. This condition demands immediate medical attention as it can lead to severe complications, including heart attack and death. The platelet-to-lymphocyte ratio (PLR) has recently gained attention as a potential biomarker for assessing the inflammatory status in ACS patients. Inflammation plays a crucial role in the pathophysiology of ACS, and biomarkers like PLR can offer insights into the severity and prognosis of the disease. Methods: This study was a prospective cross-sectional analysis conducted in Sulaymaniyah city, spanning from December 2021 to December 2022. The study included 100 patients who were diagnosed with ACS and subsequently hospitalized. Data collection involved comprehensive clinical histories, physical examinations, and laboratory analyses. Among the laboratory tests, complete blood counts were performed to calculate the PLR for each patient. Based on their PLR levels, patients were categorized into two primary groups for comparative analysis. Results: In a study of 100 ACS patients (mean age 61.54 years, 69% male), elevated PLR correlated with lower oxygen saturation, more frequent STE-ACS (70.6%), and higher in-hospital complications, including mortality (11.8%). No significant links were found between PLR and traditional CAD risk factors. Conclusion: The findings of this study underscore the potential prognostic value of PLR in ACS patients. Elevated PLR was significantly associated with worse oxygen saturation, a higher prevalence of STE-ACS, and an increased occurrence of in-hospital complications and mortality.