Real Estate Investment Trusts are capital market entities which can invest in real estates, real estate projects, chattel reals, capital market instruments and other capital market instruments, and can enter into ordinary partnership so as to realize certain projects. The tourism sector, which is an important field in terms of Turkish economy, cannot be able to make any expected progress due to economic crisis encountered at intervals. Today, though the accommodation establishmentstry to put more contemporary and glorified facilities into operation by keeping pace with the developing world, they have divergent problems owing to financial difficulties. REITs appears to be a solution in settling down the financial difficulty being encountered. When the literature related to REITs is reviewed, it is seen that not many researches have been conducted in this field in Turkey. In this context, this study is of great importance in terms of its contribution to the literature. This study aims to constitute a point of view over REITs for the accommodation establishments operating in tourism sector in Alanya, to measure the tendency of business enterprises and to present whether they contrive to foster their business enterprises in the form of REITs. This study is conducted through the descriptive survey model.