Resumen
Sale and leaseback investment has been a growing trend among the Real Estate Investment Trust (REIT) Companies in Malaysia. This study is to determine the important elements in the concepts of the sale and leaseback transaction that being practice by the REITs companies. The research is using interviews with the expert practitioners that adopting sale and leaseback investment transactions. Results show there are three main important elements were location, type of leases and rental. The result of the study would be a useful guide to Real Estate managers in developing countries towards using sale and leaseback as one of the alternative ways in property investment.