The present paper examined the reasons Macroeconomic Factors Influence the Construction of Certain Structure of Sukuk . The scope of our study covers the most Sukuk issuers’ countries namely: Saudi Arabia, Kuwait, UAE, Bahrain, Qatar, Indonesia, Malaysia, Brunei, Pakistan, and Gambia observed over the period 2003-2012. The study has analyzed the influence of (i) Economic and Macroeconomic factors, (ii) Global financial Crisis (iii) Financial System (iv) Institutional Environment (v) Legal Origin and (vi) Religion and Society Factors on the Development of the Sukuk Market. The study showed that Macroeconomic factors such GDP per capita; economic size, trade openness, and percentage of Muslims have a positive influence of the growing of the Sukuk market. Financial crisis has a significant negative effect on the development of the Sukuk market since the amount of Sukuk issued in those years has declined considerably. Regulatory quality has a significant effect on the development of Sukuk market. This implies that countries ranking higher in regulation quality have a larger Sukuk market. This is can be interpreted as efficiency and reliability of regulations.