Formation, institutional development, and function of IRGC Armored Unit in the Iran- Iraq war have an interesting story. Here, roundtable and exclusive interview sections have refered to this issue. Earlier, the difficult conditions of the war years were mentioned. Iranian forces used their weak capabilities and their war plunders to crate an elementary armored unit. Here, some documents about armored unit are presented for the readers. It is obvious that these documents and the decisions made by IRGC chief commanders should be judged according to the conditions of the days in which they are issued.