Comparative advertising is regulated under Article 55/1, b. (a)-5 of Turkish Commercial Code ("TCC"). In principal, comparative advertising is not illegal and does not constitute an unfair competition. However, the cases where the comparison is untrue, misleading, unnecessarily abusive against competitors or comparison is made to benefit from the prestige of the competitor, constitute unfair competition as per Article 55/1, b. (a)-5 of TCC. In this study, the unnecessarily abusive comparative advertising will be evaluated.