This research aim to evaluate the effect of Organizational Learning flows Capability (OLC) on relationship between Business Process Re-engineering (BPR) on Efficiency of organizational performance in services firms in the Sudan. Theoretical frame of research consist of The BPR factors as independent variable (change management systems and culture, organizational change, top management commitment, information technology infrastructure, and management competence). As well as the organizational performance as dependent variable (efficiency). Add to Organizational Learning flowsCapability as moderator variable. To obtain objectives of research; developed conceptual model and employedthe quantitative research method, where convenience sampling and self-administrated survey questionnaires were sent to 221 Varity services firms worked in Sudan of Varity field (Finance, Communication and Education), with response rate (96%).Multi regression analysis used to test hypotheses. The findings and contributions of research showed that BPR dimensions; change management systems and culture, organizational change, information technology infrastructure, and management competence have positive effect on efficiency of organizational performance efficiency. It offer a valid and reliable instrument to operationalize the model and develop empirical support for the derived model.