The subject of the paper is reengineering and learning organization. The aim of the paper is to investigate the importance of reengineering for business and to study and analyze how it is related to learning organization. Business process reengineering is carried out by organizations in order to achieve the greatest business impact. It is crucial that the organizations set vision and goals in advance. Of great importance is also that the organizations which carry out reengineering have all the necessary knowledge. That is the reason why reengineering is related to the learning organization. It is about lifelong learning which does not stop at the end of education processes. It lasts a lifetime and focuses on the problem. Organizations that understand that knowledge is the greatest source of capital will be successful in conducting reengineering. Some of the reasons why organizations have to carry out reengineering are quick changes in the environment, more demanding customers, and sharp competition. The information technology plays a significant role that must be used in the right way. It is very important for the reengineering process because by doing so, most jobs are done in a very efficient way. Ultimately, the formula of success lies in being able to succeed only with a strong will of the whole team, and the main goal of reengineering is to meet customer needs for products and services. The important features of employees who are conducting reengineering are persistence and patience to see the results.