It is suggested here that ancient Mesopotamians were creative in all aspects of life and they gave every aspect of life the importance it deserves . It is no surprise that they paid attention to the psychological and recreational as pat of society as a whole by providing entertaining facilities . We can see that they paid great attention to this side and allocated places about which no detailed information in avoidable there is scanty information about playing places but as far as its manufacturing is concerned especially children toys we have very little in formation about it . It is possible that some of these toys were made by poor families at home using simple material which are usually available at their homes like cloth etc . They earned a living by selling such toys . However toys that were made at workshops of the raw materials which were available in Mesopotamia such as stone they etc .It seems that women played a major role in this respect side by side with men .