Bacillus megaterium believed to be capable of crude oil degradation through the formation of the pure crude oil emulsion layer. This study was conducted during March 2019 to January 2020 at the Directorate of Environment and Water, Baghdad, Iraq to evaluate the bacterial biodegradation activity using Gas-Chromatography (GC) and Gas Chromatography-Mass Spectrometry (GC-MS). The visual GC-MS examination confirmed the disappearing trend of several chemicals, as well as decrease in the peak area for other components, indicating the efficiency of the bacteria in the oil decomposition and dismantling of hydrocarbons. The GC-MS analysis of crude oil treatment showed complete mineralization into low molecular weight compounds as Butanoic acid, 1-1-dimethylethyl ester, Benz [c] pyran-1,3-dione, 4,4-dimethyl, 1,2-Benezenedicarboxylic acid, diisooctyl ester, etc. Therefore, Bacillus megaterium can be effectively utilized for biodegradation of crude oil-contaminated soil and water ecosystems.