Capital structure decisions of companies took an importance place between the decisions taken in the past and in the present for businesses.  To reach the optimal capital structure of companies, efforts to maximize the market values are one of topics in which most of studies have been conducted under the finance literature. Capital structure is a concept that describes the relationship between equity and debt. The necessary funds needed by a business come from two sources: external source and equity. Debt although obtained from the outside of the company; through equity source, company can create funds (retained earnings, reserves, etc.) and also the company can obtain from outside funds (capital increase, the participation of new partners, etc.) Building a capital structure is one of the important issues faced by companies in Turkey as well as companies in different countries. In this study, from the companies operating in the manufacturing sector in Turkey, the group of financing options that can be preferred by companies will be studied in view to explain which of the financial variables effectives are. In this context, debt, profitability, growth, size and current ratio concepts were examinated. Conserning financing preferences of Turkish operating companies in the BIST, the statistical analysis was used to detect and explain variables which are more affected. In the light of the results obtained, generally the path of the Turkish companies in the decisions of their capital structure has been followed and this path has been attempted to explain the affected variables.