ISIS is a new phenomenon in Syria and Iraq and some other countries.like african countries .Their thoughts and performance have a left lot of confusions. ISIS has several aspects. In this paper, among the aspects of phenomena, discourse, state, ideology, and thought, has put it on the agenda. To understand the thoughts that form the foundations of their behavior, we use a prior information about Wahhabism. ISIS and Wahhabism have been compared in three ways: political opinions, political ethics, and political behavior, and the similarities between ISIS and Wahhabism's proximity and orientation have been identified. The method of collecting and studing is library information and documentary resources and qualitative content analysis method have been used for data analysis. Among the similarities of the two takfiri currents are the principle of emigration, their non-excommunication, and the superficiality of appearance and appearance. The two groups are rational and unrational.one of their common and important ideas are takfir.