Abstract: The main objective of this study was to investigate on the factors affecting the financial performance among deposit taking SACCOs in Kenya with specific reference to SACCOs in Nairobi County. The independent variables were investment decisions, funds misappropriation, loan defaults and membership withdrawal. The study was anchored on the agency theory, financial literacy theory, stewardship theory and the modern portfolio theory. The study adopted a descriptive research design in which the opinions of employees in the Saccos were sought. The study targeted a population of 654 management employees working in the registered Saccos in Nairobi County.