This comprehensive study assesses the capabilities of Whisper, an advanced open-source machine learning model, in transcribing Moroccan dialect from audio recordings. By employing both the base and large versions of the Whisper model, we analyze their transcription accuracy and their ability to understand the linguistic nuances of Moroccan dialect. Our findings contribute valuable insights into the strengths and limitations of these models, with implications for enhancing speech recognition technologies in diverse and dialect-rich linguistic settings.