Abstract: The purpose of this study was to determine the relationship between formulation and implementation of strategic planning and organizational atmosphere in hospitals of Tehran University of Medical Sciences. The current study is a descriptive functional research and a questionnaire that its validity and reliability has been confirmed is used for data collection. The statistical population of study included 100 senior, middle and operational managers in three university hospitals of medical sciences which according to Krejcie and Morgan table, 79 of them were selected as samples through random sampling method. Based on this study it was found that there is no significant relationship between formulation and implementation of strategic planning and the variable of organizational atmosphere. Hospitals are among the organizations that as the largest provider centers for health services are exposed to a lot of internal and external threats and their effective managing is due to the use of good strategic planning. However, the formulation and implementation of strategic planning in hospitals alone will not guarantee the success of hospital and a strong and positive organizational atmosphere can realize this success.