The purpose of this study is to examine the number sense regarding the percent of middle school students. The sample of the study consists of a total of 454 Turkish students of 5 th , 6 th and 7 th grade level from four different middle schools located in Kırıkkale, Turkey. The data were collected using the Test of Number Sense Regarding Percent developed by the researchers considering the components of number sense. These components are flexibility in the calculation, visual representation and the using benchmark (reference points). In the analysis of the data, students' strategies while solving percent problems were examined and analyzed using the method of descriptive analysis. As a result of the study, it was found that the number sense of the students regarding percent were very weak. The students, in general, tend to use rule-based algorithms based on memorization instead of using number sense while solving percent problems. The students preferred operational ways that took much more time even in problems related to estimation or finding an approximate value, instead of practical solutions.