Abstract: This study is a taxonomical evaluation of 160 specimens of Pipistrellus kuhlii (Kuhl, 1817) collected in Turkey between 1974 and 2004. The taxonomic properties of Turkish P. kuhlii were compared with records from the Palaearctic Region. In this study, the diagnostic characters, habitat, pelage colour, baculum, external and cranial measurements and distribution of Pipistrellus kuhlii were observed. It was determined P. kuhlii ikhwanius is distributed in Turkey.