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In recent years, the brand has been known widely as an important element to ensure achievement for Business and companies. This paper aims to study the polarizing brands in Iran mobile handset market. Statistic society includes all of customers of 10 active brands in Sanandaj mobile handset market and 299 questionnaires were gathered as a sample. The finding identify that overall attitude was positive. Also, The results obtained show that the brands of LG, Lenovo, Apple, Sony, Samsung,HTC, Huawei,Nokia and Sony Ericsson were positive but Customers of GLX didn’t have a good attitude . Finally, several policies are made for improving brand attitude and loyalty that create value for Mobile Handset brands.