Öz:In comparative advertising, a variety of goods or services are compared to goods or services off ered by competitors. The competitor’s person, goods and services may be the subject of a comparative advertisement, either explicitly or implicitly. In this respect, comparative advertising diff ers from other types of advertising. Comparative advertising is also more eff ective than other types of advertising. The Code on Consumer Protection and the Regulation on Commercial Advertising and Unfair Commercial Practices include provisions on comparative advertising. In the aforementioned Regulation, the defi nition of comparative advertising has been made and its conditions have been regulated. These regulations are based on the provisions and principles stated in the Directive 2006/114/EC concerning misleading and comparative advertising. However, in accordance with the said Regulation, comparative advertising is prohibited to include trade marks and other distinguishing marks of competitors in comparative advertisements. This is subject of this study, which is important for comparative advertising. Comparative advertising is also regulated in the Turkish Commercial Code. However, the issue has been discussed in terms of consumer law rather than unfair competition provisions.