Researcher could find the difference between the performance of Islamic and commercial banks. Banks are the financial or large sector of our economy. Banks play a very important role in our economic development. Islamic and Commercial banks are two broad sectors of our banking system. Islamic banks conduct banking on Islamic laws but commercial banks conduct banking on manmade laws. Researcher fined the difference between the performance of Islamic and commercial banks on the base of profitability. Profitability checked by return on asset (ROA) or return on equity (ROE). Researcher fined that there is a clear difference between the Islamic and commercial banks performance on the base of profitability in terms of ROA or ROE. Researcher also fined that if differences in performance exist between Islamic and commercial banks also affect this difference on depositors behavior. Key Words: Islamic Banking, Commercial Banking, Comparison.