Title:Mass-Luminosity Profile in Spiral Galaxies Abstract: We study the relationship between Kinematics and NIR Surface Brightness in a sample of 22 spiral galaxies. We analyze the uncertainties involved in the determination of mass and luminosities from the velocity and brightness observations, and derive the Mass-Luminosity Ratios (M/L) as a function of radius. These profiles present a constant M/L value in the radial ranges where the photometric disk appears dominant. However, in the central region the profiles present a negative gradient. Finally, we analyze how the observational bias could affect the determination of the dark halo density profile. The halo density profile is strongly dependent on the M/L value adopted for the bulge component which itself is severely affected by dust extinction and age and metallicity gradients.