The current study was carried out to compare the skills of understanding complex syntax at children attending to preschool education institutions. In the current study, relational screening model, a model providing to determine the current study, was used. The working group of the study was made up of 224 children at the age of 4-5 attending to a preschool education institution in Turkey and Cyprus in the educational year of 2015-2016. In order to gather general information regarding the children and their families, "General Information Form" was used and "The Instrument of Evaluating the Criteria Dependent Complex Syntax Understanding Skills (ECDCSUS)", which was developed by Akoglu and Acarlar (2012), was used to compare the skills of understanding complex syntax at children as a data collection instrument. So as to explain what level children's skills of understanding complex syntax, standard deviation and mean values of children's skills of understanding complex syntax were given in the study. In order to determine whether there was a difference between the skills of understanding complex syntax of the children attending to a preschool education institution in Turkey and Cyprus and the skills of understanding complex syntax of children at the age of 4 and 5, Mann Whitney U-Test was used in terms of the items of ECDCSUS. At the end of the research, it was found that the scores of the skills of understanding complex syntax at children attending to a preschool education had a statistically significant difference in terms of country and age variables.