Capital structure theorists argue about capital structure and their formations in firms various sectors of economy tend to have somewhat different capital some times. There may be varied reasons of have a particular capital structure including value maximization. In the leasing Sector of Pakistan the determinants of capital structure need to formed. This book explores the influence of several variables on the capital structure of 14 leasing companies. This research has significant, as the business, environment and attributes of Pakistani leasing sector are very much different when compared with other leasing sector of world.