A total of 353 shops have closed across Scotland during 2012, a rise of 14% from the previous year.
This follows a UK- wide trend in retail closures.
Glasgow had the most closures with 113 stores boarding up but also had the most openings with 95.
Aberdeen was the only major Scottish city to have the lowest number od closures.
Card shops, jewellers and and travel agents have been hit the hardest according to shop trading.
Research by the Local Data company and Pricewaterhouse Coopers concluded the number of store openings also fell from 2011 figures.
Head of business recovery services at PwC in Scotland, Bruce Cartwright said: “While the data is a little disappointing, it is perhaps important to acknowledge that a number of businesses with closures had anticipated these for some time.