A company’s liquidity reveals both its degree of financial autonomy against its creditors and the kind and severity of the challenges and crises it is now facing. To what extent this occurs depends on the nature of both current assets and current liabilities. Cash on hand, other assets that may be swiftly converted to cash, profits or losses, the size of debts that will need to be repaid soon, and the availability of new capital via the sale of securities or borrowing all play a role in determining a company's liquidity. The goal of this research was to determine the influence of liquidity management on the financial performance of DT Saccos in Kericho County. The study was guided by liquidity preference theory, Commercial loan theory, and Anticipated Income Theory. The descriptive method was used for this study. Employees of Deposit Taking SACCOs in Kericho County made up the research population. The Ndege Chai SACCO society, Imarisha SACCO society, Kenya highlands SACCO society, Simba Chai SACCO society limited, Green Hill SACCO society limited, and Patnas SACCO society limited were all part of this group. Ten percent served as the study's sample, and a stratified random sampling method was employed to choose the sample. The saccos was used to divide the research population into groups for analysis. Questionnaire were utilized to gather primary data. Descriptive and correlation analysis was used to examine the gathered data. SPSS (Statistical Package for the Social Sciences) version 21 was used for analysis. The findings revealed that aspects of collateral are considered when issuing loans, and that there is protection of members deposit by SACCO management. The deposit taking SACCO undertake regular budget cash budget and the occurrence of cash shortages had been managed by the SACCOs. The SACCOs have effective loan portfolio management to maximize the lending opportunities and cash management in the Saccos have been considered and measures taken to ensure there is no adverse effect on financial performance. The study also concluded that financial reporting policy, flexible repayment periods are significant as they improve loan repayment. Proper implementation of internal controls is important as they relate to financial performance of the SACCOs. The study recommended that deposit taking SACCOS should implement cash management, credit management and contingency funding management in liquidity management to improve financial performance.

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