The economic development in the last decades has led to the need for various forms of financing. The enterprises have been seeking for acceptable financial solutions, which provided for the equipment necessary for business. Before the emergence of leasing as a form of financing, procuring the necessary equipment meant borrowing financial assets for purchasing it. The contemporary business environment has led to creation of new forms of financing. Leasing as a specific contractual relationship makes it possible for the lessee to use certain goods (commodities, tools, machines etc.) that are still owned by the lesser, in exchange for contractual recurring payments. Such new form of financing was suitable for enterprises, and with its future development, leasing as a form of financing became available for natural persons as well. This final paper deals with the topic of leasing from two points of view – theoretic and research. The theoretic aspect of leasing as a form of financing gives insight into the literature review, defines the term and types of leasing and shows legal aspects of leasing. The research aspect analyses the market and the development of leasing in the Republic of Croatia. Together with the market analysis and the presentation of the selected leasing company, the empirical research was shown. The research conducted (on the sample of 108 respondents) has shown that leasing was recognized as a form of financing. The research also has also shown that the respondents can differentiate between the various leasing companies and they make the decision which company they will cooperate with on the basis of their Terms and Conditions. The legislation that supervises the business operation of the leasing companies is, according to the research results, efficient, and that is why the respondents have confidence in the legislation. Understanding of the terms operational and financial leasing, background knowledge of the legislation, knowing their consumer rights and obligations when signing the leasing contract, transparency of costs and assessment of respondents' experience and satisfaction were the survey topics. The results have shown that leasing as a form of financing has prospects for development in the market of the Republic of Croatia.