| Loss | 0–1 | Sep 1995 | Moscow, Russia | Carpet | 
Doubles: 1 (1 title)| Result | W-L | Date | Tournament | Surface | Partner | Opponents | Score | | Win | 1–0 | Sep 1994 | Moscow, Russia | Carpet | 
ITF Circuit finalsSingles: 11 (6 titles, 5 runner-ups)| Result | No. | Date | Tournament | Surface | Opponent | Score | | Loss | 1. | 12 August 1991 | Rebecq, Belgium | Clay | 
Doubles: 8 (6 titles, 2 runner-ups)| Result | No. | Date | Tournament | Surface | Partner | Opponent | Score | | Loss | 1. | 1 April 1991 | Šibenik, Yugoslavia | Clay | 
Head to headLegacyIn Russia, despite her modest popularity as a top-50 player, Makarova is well-known for providing her explanation for the issue of LGBT-athletes being more common among female tennis players than on the ATP Tour. She said the following: “When you get tired after a match or training, you no longer want to dress up or go to a party. Therefore, some tennis players solve the problem of sex by means of "lesser bloodshed" — with each other. Besides, you can't afford to take your beloved man with you — he has to work himself". The last part has been clarified to mean that "most female tennis players cannot afford traveling with their beloved man financially".
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