Purpose: Comparision of the urine cytology and histopathologic diagnoses and determining the reliability of cytologic diagnoses in the pathology department. Material and Method: The study was carried out on 265 urine cytology specimens from patients with a suspicion of bladder carcinoma. Results: Thirty-nine of 265 patients were diagnosed as transitional carcinoma. Seventeen of these cases were diagnosed correctly, and 11 of them were suspicious for malignancy with cytology. The sensitivity of urine cytology was 71%, specifity 100%, and accuracy was 73% respectively. Conclusion: There was no false positive results in our study. We conclude that false negative results may result from technical causes, insufficient clinical information for pathologic examination and inadequate fixation of materials.