Even if what its kind is substance and forms in narration and contents are important in narrative texts. Because, in reception process text is brought to be perceived by receiver by separating parts or combining parts according to specific points. Every language does this with different forms. In this process running reverse of native language receiver and sender are aware of this. Forms familiar in natural language are reconstructed in narratives and substances are received by the recipient according to their background knowledge and experiences.

This study was carried out according to the qualitative research design. The data were obtained by document analysis technique and evaluated with a descriptive analysis approach, and Orhan Kemal's story "Elli Kuruş" was interpreted according to Louis Hjelmslev's Glossematic Theory. The aim of the study is to reveal that the author performs the acts of producing and making sense of the text while creating the narrative and the receiver by analyzing these elements consciously or unconsciously, based on the narrative example. When the literature is examined, it is seen that the studies on this theory remain at the level of poetry and are not associated with language learning / teaching. However, all kinds of literary works are created and interpreted by going through these stages. It is thought that the study will help the next studies in terms of showing the applicability of the theory not only to poetry but also to all types of literary and discursive fields.

Glossematic Theory, semiotic analysis, Louis Hjelmslev, reading skill