Each company always require supply, problem of supply which need to be solved by how company can predict correctly requirement of raw material as well as finished goods, how company can provide punctual supply as according to amount of the needed. Stock as especial element of working capital, and represent asset which always in a state of rotating and continuously experience of change. Level inventory turn over have direct influence to big or small requirement of company working capital. Pursuant to mention, writer interest to give title to this research is "The Influence Level Inventory Turn Over Of Finished Goods To Working Capital At PT. INTI (Persero)". The intention of this research is to : (1) Knowing level inventory turn over of finished goods at PT. INTI ( Persero), (2) Knowing working capital at PT. INTI (Persero), (3) Knowing influence mount inventory turn over of finished goods to working capital. The object of this research are level inventory turn over of finished goods and working capital PT. INTI ( Persero). Data which used is data quantitative, is data which in form of number. Data needed was got from Financial Statement (Balance and Report Balance) PT. INTI( Persero) from 1998 until 2005. Variable was checked is level inventory turn over of finished goods as independent variable (variable X) and working capital as variable of dependen ( variable Y). Research method which used is descriptive method with quantitative approach. Technique examination, technique of statistic include linier regression analysis, correlation of pearson analysis, coefficient of determination, and also Test t, two tile with α = 0.05 as well as using application of Statistical Product Service Sollution and (SPSS) 12.00 For Windows Application to Support manual computation. Pursuant to result of solution and research got Y=280.094,5+32.414,673 X can be concluded that level inventory turn over of finished goods have an effect on to working capital. This influence expressed in calculation of correlation coefficient equal to 0,783. Matter this means according to tables of correlation coefficient classification is included in category " strong relation where t [count/calculate] 3,079 bigger than value of t the tables of 2,477, and nature of its relation is unidirectional, its ever greater meaning level inventory turn over of finished goods hence ever greater working capital even also, or on the contrary, smaller level inventory turn over of finished goods hence working capital even also smaller, and influence mount inventory turn over of finished goods to working capital is equal to 61,20%, while the rest equal to 38,80% influenced by other factor like cost of goods sold, nature of or company type.