The Umayyad Iraq was a fertile milieu for rising and growth of various opinions and doctrines which in most cases had a heterodox orientation. Cultural background of Iraq, its social composition, political importance and economic efflorescence, all conditioned this environment to give birth to a variety of doctrines and social/religious orientations. Among these, Extremism and Hurūfism might be recognized as distinct ones. This article purported to examine the formative process of Hurūfism in Iraq and its particular set of symbols through a contextual analyzing. Central to this survey, is Mughirat b. Sa’id’s role in this process and the formation of Mughiriah sect in Umayyad Iraq. The author following an analytical approach, attempts to trace the genealogical background of this social/intellectual orientation. He assumes a relationship between Greek Gnosticism, ancient Persian mysticism and the eclectic doctrines surviving in Mesopotamia, and shows that Mughirat b. Sa’id for the first time reconcile these various doctrines in Umayyad Iraq and found a new sectarian orientation, i.e. Mughiriah.