This study which is entitled "The Rhetorical Relations in Surah Al Kawthar" is a matter of rhetoric survey in the shortest surah of Holy Quran which is surah Al Kawthar, The study has an introduction and two sections. The introduction deals with the rhetorical distinctions of the Surat and its rhetorical arts,in the lights of critics and writers, while the first section deals with Occasional rhetorical in the form of of Al-Kawthar relationship with Al-Maoon, and its relation with the surat Alkafron, the second section talks about the internal occasion, which includes proportionality between sentences and phrases and the general format that goes in three verses throughout the length and breadth of Sura, the paper ends with a conclusion where the most important results are drawn.