In this research, it is aimed to investigate musical analysis of lullabies, which are the product of oral culture, in today's world, where living conditions change due to various economic and socio-cultural reasons and natural and traditional cultural transfer decreases. Content analysis technique from qualitative research methods was conducted of this descriptive study. Categorical analysis technique was used when examining the content of lullabies. The data sources of the research are 24 lullabies that were found to be sung in Kars and Ardahan province-wide. Within the scope of the content analysis technique, musical analysis of lullabies was carried out and elements related to the music culture of this region were indicated. The categories of lullabies determined to be of a makam's nature were determined by performing melodic analysis. Accordingly, the lowpitch, high-pitch, sound field, makam scale, decision-pitch, strongpitch, seventh-pitch, cruising and melodic expansion rates in lullabies; in usul (procedural) analysis; unit, time, level, duration values, metronome and procedural transitions are discussed. In the context of these categories, the identify information of the lullabies examined in terms of makam and usul has been established. Fruquency and percentage of descriptive criteria were used in the analysis of the data. The findings show that 21 of the lullabies were in kırıkhava and 3 of them were uzunhava type among the analysed 24 lullabies. The most common makam scale is Uşşak (50%) regarding to procedural use, this revealed that a lullaby was sung in a maximum of 4/4 usul (53,8%). Overall, the results showed that with careful analysing, the analysed lullabies analyzed were highly similar to Kars-Ardahan music culture with regard to their makam and usul characteristics.