The agreement of leasing in our days has more and more importance and this is because of its practical nature and specific characteristics. The goals of this item consisted in outlining those features of the leasing agreement which make it so useful and necessary in our daily life. The utility of the agreement of leasing derives from its practical forms which they may take, but also from its flexibility. Both of the characteristics are treated in this item, the author attempting to describe them in a thorough and, at the same time, comprehensive manner, in accordance with our national law. The agreement of leasing has numerous advantages for all the parts involved in it. The advantages of each subject of this kind of contract are examined in this brief item in detail. We tried to emphasize the practical aspects of the agreement of leasing, by focusing our attention to those elements which reflect, on the one hand, its specificity and, on the other, its capability to maintain a high interest in those operations which are settled by its provisions.