In this study, the frequency of words in the vocabulary and structure with the Whale and Tangerine aims to reveal the distribution. Thus, it is revealed the existence of the elements of vocabulary in the poem. In this study, data were collected through document analysis of the qualitative research methods. In this respect, in this study, to be examined in terms of vocabulary and word frequency is discussed in the work of Whale and Tangerine of Fazıl Hüsnü Dağlarca. In the analysis of qualitative data obtained from work, content analysis was used. This analysis was performed via Cibaka 2.3 directory program. In conclusion, when the structure is analyzed in terms of vocabulary and distribution of word frequency, type of structure it has been shown to be adequate in terms of vocabulary. Firstly, Dağlarca used the words of two relations in the work, sampled the words that people used in communication and strengthened the communication with the reader and sensed the cultural structure of the society. The terms that are perceived by the child's intellectual sensibility enable the child to meet with science, art and culture at an early age. However, the poet has sometimes created a rhyme of rhyme with words of repetition, which he made in the flow of poetry. Secondly, Dağlarca also took care of the use of place names in his works. Because the use of place names in poetry can help children develop knowledge about different geographies. This may directly affect the vocabulary of children from facing with this poem. In this regard, the first of these works "100 Basic Works" take the list and bring together the students should be provided and teachers, the parents needs to be in conscious actions for confronting this book in the process of read culture.