Nope. Iran is Shi'ia and Persian.
Al Qaeda is Arabian and Sunni.
Iran hates the Taliban. Al Qaeda loves the Taliban.
Plus, Iran isn't going to do didly squat until it gets the Bomb. In contrast, Al Qaeda wants its war to widen right now.
Evidence of connection between Al Qaeda and Iran.
http://www.google.com/search?hl=en&ned=us&q=iran+al+qaeda&btnmeta%3Dsearch%3Dsearch=Search+the+Web
The resurgence of radical Islam, which Al Qaeda is propagating started when the Ayatollah took over Iran, and Carter let them.
Iran cooperated with the Taliban when it suited them. Then they turned on them.
They will and have cooperated with alQaeda and other sunnis in the past for sure. They allowed the 9/11 bombers to enter Iran.
They will use anyone and everyone to reach their goals, and then dispose of them when they're through
And Assad is an Alawite who presides over a population that is 80% Sunni, yet the Shi'a fundamentalists ruling Iran didn't have any problem signing a mutual defense agreement with his Ba'athist regime.
There are no permanent allies. Only permanent interests. And eliminating Israel is Iran's first and foremost permanent interest.