In this article, we have compared the Financial Performance between Public and Private Personal Accident Insurance Companies in Iran, during 2007 till 2017. We analyze the comparative performance of selected public and private personal accident insurance companies in Iran.In this study, secondary data for 10 years is collected and t-test and ANOVA test is used for the analysis of data. The result show, there is no significant difference between financial performance of public and private of personal accident insurance companies in Iran.