The Kurds are a distinct group of people who have inhabited the Middle East for as long as there have been written records. The Kurds are the second largest ethnic group in Iraq and Turkey and the third largest group in Iran. In 1975 and 1976, Kurdish refugees from Iraq were admitted to the United States after the failure of their attempt to achieve autonomy from the Iraqi government. Just after the Persian Gulf War in 1991, Iraqi Kurds again rebelled against the Saddam Hussein government of Iraq. The persecution they experienced led to the establishment of Operation Provide Comfort and the protective no-fly zone. Thousands of Kurds fled their home land to Turkey and were eventually resettled in the United States. This fact sheet provides background information about the Iraqi Kurds and discusses the ways their culture and history might affect their resettlement in the United States. The Kurds are overwhelmingly Muslim, and many aspects of their daily life are determined by Muslim customs and requirements. Concrete suggestions are offered to help Kurdish refugees adapt to life in the United States. Because of the relative formality of their own society, those who are interested in helping Kurds with acculturation would do well to take a rather formal approach and to work to encourage a positive attitude toward the national government, something Kurds by history and culture may not find congenial. (Contains 21 references, a sampling of web sites and 1 map.) (SLD)