Universities are among the users of the most popular social media networks. Usage of social media by especially students and many other people and institutions, which constitutes the target audience for universities, encourages the universities to effectively use this environment. Twitter is among these social media networks which facilitate the communication by providing a faster, easier and economical means to interact with target audience in different parts of the world. In order to contribute to effective use of Twitter, tweets of the top ten most followed state and foundation universities in Twitter were examined in our research. These tweets were then compared with each other by their subjects, by tools they use, and by the participation of users to the tweets posted. Differences among them were attempted to be identified by using the content analysis method. (Contains 10 tables.)