ملخص الدراسة:

The present study investigates the financial services in Andalus (Spain). This is to be done by reviewing the book entitled with (Al-Muqtabas) lit. means (excerpt) written by Ibn Hayan Al-QurTubi (469A.H/ 1076A.D).This paper starts with an introduction to explain the Andalus topography viewing kinds of metals animal warfare and agricultural materials. It also makes clear other fields to explain financial issues like taxes. Similarly, it is to study the expenditure of the whole state and those which are particular to Ommiad palace and the other for the public. Finally, the paper also studies the financial institutions and the coining of money.