|Abstract||Lease finance is being used increasingly to acquire items of industrial equipment where use is more crucial than ownership. The study presents a comprehensive overview on the state of the leasing market in Jordan in terms of legislations and market share. In addition, considerable attention is paid to the analysis of the tax & accounting, legal, and marketing variables impact on leasing the industrial items from the industrial companies point view as a possible lessees. OLS model used for testing the study hypothesis. The study relies on collecting the data by using the questionnaire approach developed by the researcher in addition to personal interviews. Overall, 154 questionnaires were distributed on the Jordanian industrial companies listed on Amman Stock Exchange (ASE). The questionnaires returned back were 65%. Selected statistical tests were used to check whether the data meets the model assumptions, such as normality, autocorrolation, multicollinearity tests. In addition, Cronbach Alpha test was applied to check the suitability and credibility of the questionnaire. The study results show that all explanatory variables had significant positive influence on the dependent variable (i.e. the use of lease finance). Therefore, the researchers recommend paying more attention on such variables for enhancing the use of lease finance market since such effort will influence the ultimate economic growth required.