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This study is to investigate the effect which capital structure has had on corporate performance using a data sample representing 0f 57 companies during 1381-1386. In this study using from ROA and ROE sake two the accounting performance measure , also using from ratios TD/TA, TD/TE, TD/TC and LTD/TA title independent variable. In study using from tests K-S ,multiple R , t and Durbin Watson. Results showed that a firm's capital structure had a significantly impact on the ROA and ROE. Review the Relationship between Capital Structure and Accounting and Market Performance Assessment Companies Accepted in Stock Exchange