Background: Staphylococcus aureus is an important nosocomial pathogen worldwide, with two major classes; Methicillin resistant S. aureus (MRSA) and Methicillin sensitive S. aureus (MSSA). Aim: To compare the distribution frequency and antimicrobial sensitivity of MRSA and MSSA S. aureus isolates in different clinical specimen from hospitalized Iraqi patients. Materials and methods: S. aureus isolates from clinical specimens were investigated in 203 hospitalizes patients with wide range of ages during the period from February to May 2017. API and Vitek were used for identification and a panel of antibiotics was used to define the antimicrobial sensitivity of the isolates. Results: The highest S. aureus isolates were from burn swab (35%), followed by urine specimen and blood samples with (30 and 26% respectively). MSSA isolates represents (57.5%) of the total and the rest was MRSA isolates (42.5%). MRSA isolates was higher in burns and wound specimens (485 and 13% respectively) whereas the MSSA isolates were higher in blood, urine and ear specimens (29%, 38% and 3.5% respectively). MRSA were multidrug resistance to 7 antibiotics in comparison to MSSA (only two antibiotics). Conclusion: MSSA isolate are more common than MRSA in clinical specimens with variable proportions in different clinical specimens. Multidrug resistance was more evident among the MRSA than MSSA.