,       Today, organizations have come to seek current customers and also maintain a permanent relationship with them in addition to developing strategies to attract new customers and trading with them. In other words, they have found that losing a customer is more than losing a sell and it means losing the whole sell opportunities that a customer could make in his lifetime. Since losing a customer in the trade market is equal to lose an important part of the organization asset, developing close and deep relation with the customers creates great value for the organizations. Organizations should reinforce their relations with their customers actively and try to end their relations with non-profitable customers. In this study, “customer profitability for organization” is considered as a new concept. The purpose of this research is to design customer profitability model for organizations and consider the factors affecting on customer profitability in Iranian companies. For this purpose, after reviewing the theoretical foundations in this field, we will identify the factors affecting on customer profitability for organizations, and provide the appropriate conceptual model to measure and confirm these relations. Then we will collect data through questionnaires, analysis and ultimately ntroduce customer satisfaction and customer loyalty (repurchase intention, and recommendation) as two factors that affect on customer profitanility, using the research results.    * Corresponding Author’s E-mail: .