With the amendment made with the Law No. 7445, Article 88/a and Temporary Article 20 as a transitional provision were added to the Execution and Bankruptcy Law. The reason for the introduction of the item is to regulate the liquidation process in detail for the goods that do not need to be kept. The liquidation of the goods that do not need to be preserved under the new article is regulated in a more detailed compared to the repealed provision 88/6, which was brought into the Execution and Bankruptcy Law with the Law No. 6532. According to the article 88/a of the Execution and Bankruptcy Law, it is aimed to return the goods that do not need to be kept to the relevant person first, and if the goods are not taken by the person concerned, it is foreseen to proceed to the liquidation process. In the liquidation process, a dual distinction was made between the sale of the goods by auction and the sale through the transfer of ownership of the goods. Again, in the liquidation process, differences are foreseen between the registered goods and the unregistered goods. In this study, the conditions and procedures for the liquidation of goods that no longer need to be kept under the new Article 88/a have been examined. Additionally, certain aspects that we believe disrupt the balance of interests between the creditor and debtor have been identified, and de lege ferenda recommendations have been proposed.