Öz
Nouns given to assets can meet a single or plural number in terms of their number. The grammatical number category is universal and the plurality category evaluated within this category is also found in all languages as a universal category. The article deals with the lexical, grammatical and semantic aspects of the plural category as a universal category in Russian and Turkish. In this context, it is tried to show the place of the plurality category within the number category. The aim of the article is to reveal the similarities and differences between the ways of making plurals in Russian and Turkish, which are members of different language families. On the other hand, the linguistic and semantic relationship between the grammatical number category and the plurality category is revealed, and in this context, the morphological indicators of the plurality category in the two languages are discussed comparatively. Considering the differences between the concepts of number and quantity, their reflections in both languages are shown, and in this context, as a relatively common feature of languages belonging to the Indo-European language family, only the singular form (singularia tantum) or only the plural form (pluralia tantum) of the words in Russian is also used in Turkish analyzed comparatively. In the conclusion part, the ways of making plural of these two languages are discussed and solutions are offered.