Capital accumulation, which is accepted as the precondition of capitalist de velopment, is being reshaped in parallel with technological developments. Thisreshaping does not reduce the exploitation of labor, which is the basis of capitalaccumulation, on the contrary, it adds a new dimension to exploitation, makesit widespread, and makes it more invisible. The transformation in computer andcommunication technologies in recent years has helped capital reproduce itselfand find new ways of accumulation. Especially, the rapid popularity of socialmedia platforms has caused a serious increase in the number of people usingdigital media tools and the time spent in digital networks. In this context, usersare a part of digital culture and create significant value by producing digitalcontent or interacting with content produced by other users. This value createdby users is commodified in many different ways by media companies and usedas a tool for capital accumulation. The main purpose of this study is to examinethe relationship between the value created by users and capital accumulation.For this purpose, within the scope of the value created by digital network usersin the study; The concept of user labor, the forms, and exploitation of user laborwill be discussed, and the relationship between user labor and capital accumu lation will be concretized with the Facebook example.