This study was designed to compare the effects of  splint alone and combined with physical therapy on clinical and  electrophysiological  findings in patients  with Carpal Tunnel Syndrome (CTS). Forty hands of 29 patients (mean age: 52+9.29 years) with idiopathic CTS were studied. Cases were randomly divided into  2 groups of 20 hands each in which the first group GI(A) used a resting  splint  for         3 weeks and the second group GII(FT-A) was treated  with paraffin bath and continuous ultrasound for 15 sessions in addition to a resting splint usage of 3 weeks. Pain  (with VAS), paresthesia (0: none, 1: minimal, 2: moderate, 3: severe), superficial  touch  sensation (0: normal, 1: impaired), Phalen and carpal compression tests (CCT) (0: negative; 1: positive) were evaluated in all patients. In addition nerve conduction studies were performed in all patients before and after treatment.        All  clinical parameters were evaluated before, immediately after and    3 months after treatment. There was a statistically significant improvement in both groups , however this improvement lasted in the 3rd month only in GII(FT-A) (p< 0.05). Statistically significant improvement in superficial touch sense,  Phalen and CCT and electrophysiological findings immediately after and 3. months after treatment were demonstrated only in GII(FT-A)    (p < 0.05). Conclusively; a resting splint alone is not sufficient in the conservative treatment of CTS. Splint combined with physical therapy, howewer, has longer lasting positive effects on clinical and electrophysiological findings.