Rapid development has enabled the production of advanced and important data structures in the programming world, and one of the most important structures of it is "single linked list", that have many features and advantages but it has some problems. One of these problems reversing data in it. Through our aspirations for previous studies, we found that this problem has two ways to solve, namely "Recursion and Iteration", but was our basic goal in this research comparing between these two ways, who is better? Who is way are more efficient?. One of the most common results we found in is: iteration is simpler and less complex than the recursion method, but recursive of the codes we created, we found that they give better results and fewer lines, though its main idea more complex than iteration, and by mathematical analysis of results: lines of codes in iteration 46 but in recursive, there is no big difference 44, Effective line of code in recursive 36 but in iteration was 38, and logical line of code in iteration 30 but in recursive 28, total cyclo complexity in all of them: 6, total function complex in recursive equals 16 but in iteration equals 14.