The daring victories in the summer of 2014 of the Islamic State in Iraq and Syria (ISIS) over rival groups, and the Iraqi and Syrian regime resulted in the declaration of a new caliphate. The international community led by the United States responded to the growing threat of the ISIS by forming a worldwide coalition to attack it by air. We attempt in this article to identify the reasons behind the ISIS resurrection in Syria, and how it took advantage from its surrounding to establish a de facto state for itself in the Levant. We also underline the ISIS strategy in its conquest to power, and its high ability to learn from Al Qaida past experience. Finally, we describe the best strategy to counter it and to reduce its threat to the stability of the region.