Ottoman Empire’s decantralization process started in 17. century and peaked in 18. century. In this study, it is examined that how ayan who is owner of capital accumulation, use their capital in this period. For this reason, it was elaborated that through which cornerstones have caused creation of institution of ayan and how it is fit that the term of entrepreneur (capitalist) in economic literature for this class. On the other hand it was reached that necessary basic conditions (market and the profit/loss motive) did not occur for the development of an entrepreneurial class. However, ayans are not the only concern as a typical entrepreneur to profit, at the same time they act like power forces who want to increase their political power.