T his study aims to determine whether there are differences between the financial performance of Conventional Banks with Islamic Commercial Bank listed on the Indonesia Stock Exchange. Variables used to measure the performance of a bank's in this study are profitability ratios (return on assets, return on equity, profit expense ratio, and earnings per share), liqudity and solvency ratios (cash deposit ratio, loan deposit ratio, current assets ratio, equity multiplier), business development ratio (total assets growth), efficiensy and productivity ratios (asset utilization ratio, the operating efficiency ratio). The method of analysis used is Mann-Whitney Test. The samples taken during the six years in the period 2005 to 2010 with the number of samples as much as 19 banks, 17 banks for Conventional Commercial Bank and two banks for Sharia Commercial Banks. Based on the results of the analysis, obtained the result that there are differences between the financial performance of Conventional Banks with Sharia Commercial Bank at a variable return on equity (ROE), profit expense ratio (PER), earnings per share (EPS), loan to deposit ratio (LDR), equity multiplier (EM), and total assets growth (TAG). As for variable return on assets (ROA), cash deposit ratio (CDR), current asset ratio (CA), asset utilization (AU), the operating efficiency (OE) has been proven that there is no significant difference between Conventional Commercial Banks to Sharia Commercial Banks.