The capability sets of organizations are the key the organization's success. The learning capabilities are crucial for improving capability sets. In literature although this relation has been examined conceptually there are limited studies which show this relation empirically. The objective of this study is to reveal the relation between organizational learning and organizational capabilities. A statistical technique entitled Structural Equation Modeling will be used in order to achieve this objective. Since it reveals the mechanisms behind capability building this model will help managers in their decision making processes.