The study area, Meiktila is situated in the southwestern part of Mandalay Region. Meiktila has good transport system with various regions of Myanmar. There are 9 markets in Meiktila. The main aim is to study the markets which serve as tertiary system in the study area. Normally the tertiary functions are consumer oriented and they need a certain number of consumers or the threshold population for their existence. They, therefore, used to locate in population centers or in areas with high accessibility. In this paper, the distribution of market is determined by using GIS based buffer analysis. As a result, distribution of these markets is a great difference with respect to their tributary area, size of their functions, transportation facilities, accessibility and location of market place. Therefore, it is needed to build better transport system to develop for levels of markets in the study area
