The production activities of 30 sugar factories in Turkey have been analyzed. It was seen that the most productive of these factories exist in Çorum, Kütahya, Kars, Konya and Ereğli. Potential Improvement Analysis has been carried out in order to define how to direct the inputs of the factories which are not productive enough. Reference factories for the latter ones have been determined. In that period, Çorum plant which is one of the most efficient factories in the grup, have not got more potential in terms of weighted percentage to be referred than Kütahya and Kars. One of the most important issue in that case is most of the plants in Turkish sugar industry have been in capacity under Çorum plant's capacity and have been similar capacities with Kütahya and Kars. Even if Konya have got a huge capacity. It have improved to take up reference increasingly in the length of time in recent years.