A critical point that is not sufficiently addressed in studies of Second World War is the significant differences between the policies followed by states that did not participate in the war. This study undertakes a comparative analysis of the policies pursued by Spain and Turkey during the war, on the basis that comparative studies on neutral states have the potential to enrich research on the Second World War. Although both countries are generally assessed under the term "neutrality", there were important differences between the policies of Spain and Turkey during the Second World War. The variable positions between "neutrality" and "non-belligerency" of these two states constitute the focus of the analysis. The ideological reasons and conditions that enabled Spain to take a close line to the Axis powers and Turkey to the Allies during the war are also among the points emphasized in the study.