The objective of this research is to assess the potential for corporate sukuk in Saudi Arabia by examining issuance so far and seeking opinions from market makers as to how this type of financing can be taken forward. The research considers the appropriateness of Sukuk as long-term Shari'a-compliant financing instruments. One objective is to investigate how Sukuk issuers can tap liquid funds and harness them to contribute to the funding of infrastructure and industrial projects.