Includes references (53-60 p.)

'ABSTRACT The study investigated the impact of Merger & Acquisition (M&A) on energy sector performance in Turkey. The study employed secondary data involving total asset, total returns & net income which was acquire from the companies & Istanbul Stock Exchange's (ISE) website. A total of 16 companies involved in M&A deals were included in the sample. Accounting approach was employed to calculate return of asset (ROA) & return of equity (ROE). Furthermore, Paired samples t-test statistic was used to analysis energy companies pre- & post-M&A deals on ROA. The results that there was no significant difference in their mean ROA for the pre-M&A ROA (M = 152.084, SD = 452.380) & pre-M&A ROA (M = 57.165, SD = 224.105) with the conditions; t (15) = 1.507, p = 0.153 > 0.05. This suggest that, there was no significant change in return on asset (ROA) of the energy sector companies following the M&A deals. In addition, there was no significant difference in their mean ROE for the post-M&A ROE (M = 777.288, SD = 2837.271) & pre-M&A ROE (M = 623.847, SD = 2647.895) with the conditions; t (15) = 1.668, p = 0.116 > 0.05, indicating that, there no significant change in the return on equity (ROE) of the energy sector companies following the M&A deal Keywords; Mergers; acquisitions; energy sector performance; ROA, ROE, Turkey.'