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The aim of the book, after restructuring, is to determine effectiveness variations in Turkish banking system, assessing the sector in terms of financial soundness, to present whether or not the program reaches its target by means of Data Envelopment Analysis (DEA/VZA) for the period of 2000 -2011. In addition, in the second stage, via Tobit Regression Model, considering some financial rates targeted to be improved in restructuring process, and known that its importance on becoming effective, those being statistically significant were attempted to be determined and, thus, it targeted to identify at what measure a successful improvement is provided. With moving from here, restructuring studies in Turkish banking sector were reported; in Turkey, restructuring stages of the private and public banks were detailed; and considering Basel Criteria, its contributions to banking system were determined.