The diagnosis of urinary tract infections is usually determined by using cytologic analysis of urine specimens or additionally by urine culture analyses. In this study, we aimed to determine the most appropriate laboratory test for the clinical diagnosis of the urinary tract infections by comparing the amounts of leucocyte and bacteria with culture results. The study was composed of two different groups. In the first group, 260 urine specimens were analysed by both cytologic and culture assays. In the second groups, 304 urine samples were analysed by urine culture test alone. For cytologic urine analyses, leucocyte and bacteria counts were estimated by flow cytometric technique. Urine cultures were performed by using conventional methods based on colony counting technique. Culture positivity was found 67 of the first group (25.7%) and 87 of second group (28.6%). In the urine samples containing >20 leucocyte and >300 bacteria per microliter, the percentage of coincident positivity of urine cultures were found 58.2% and 94.0% in the first and second groups, respectively. Especially in the culture negative groups, the cytologic examinations of urines were discordant with urine culture results. In conclusion; clinical signs, microscopic evaluations of urine, culture, nitrite test, proteinuria, Gram staining should be evaluated together.