In this study, the perception, acceptance and usage status of Cyber Physical Systems (CPSs) which seem likely to become a more dominant tool in the industrial sector in the coming years, in manufacturing industry enterprises, and the advantages it provides to small and medium-sized enterprises (SMEs) in the manufacturing sector are examined in line with the requirements of the sector. In this regard, the study will offer comprehensive insights to researchers, scientists, and decision-makers within industrial sectors, as well as institutions and organizations tasked with making strategic decisions. In addition, as with any new technology, the importance of determining the attitudes of staff and managers, who are the users of the technology, towards CPS was evaluated with an acceptance model developed by considering industrial conditions. By applying a questionnaire with open-ended questions including the opinions of SMEs, it is aimed to examine the factors in the Unified Technology Acceptance and Utilization Theory (UTAUT) model whose effects on usage are advocated. analysis demonstrate that the major hesitations of the enterprises are concentrated on the high costs of the technology, the lack of human resource competence to use the systems and the lack of solution partners in case of possible failures, but they still have positive opinion about the use. The study's findings shed light on the factors influencing the feasibility of CPS technology in the industrial sector. These results can serve as a guide for conceptualization, policy support, planning, and the development of new management strategies that will be essential in this field in the forthcoming years.