Abstract: This research aims to investigate the impact of employees organizational commitment as a mediating variable between a learning organization and organizational performance among insurance companies in Jordan. A simple random sample was taken of employees of the 20 insurance companies in Jordan that are listed in the Amman Stock Exchange (ASE). Of the 327 distributed questionnaires, 302 were returned and analyzed using SPSS. The results show that organizational commitment mediates the relationship between a learning organization and organizational performance. In addition, a learning organization has a critical role in determining organizational commitment and performance. The results suggest that insurance companies that are operating as learning organizations should take organizational commitment into account to improve their performance. Thus, the research provides a basic methodology for further investigations of the relationship between a learning organization and organizational performance and the mediating role of organizational commitment.