IntroductionBanking is a process that is involved in many ways with business and commerce. There are different types of banking in today's world. Two main types are conventional banking and Islamic banking. Both banking systems play a very important role in trade and business. The focus of this discussion is an evaluation of these two banking systems. The chapters will address important bank characteristics that will be included in the regression models. The ordinary least squares method will be used to identify how bank characteristics affect the bank's profitability. The methodology adopted examines the sensitivity of the bank's internal characteristics on profitability indicators. The profitability study is conducted on the Islamic banking system and is compared with the conventional banking system. The discussion begins with a literature review and continues with critical evaluation and analysis, definition of variables, data model and variables, advantages, disadvantages, points of agreement and disagreement, reasons and tests. Literature Review The study of profitability compares Islamic banks to conventional banks. The research paper investigates the efficiency of a sample of Islamic and conventional banks in different countries that have operated Islamic banking over the past two decades using a distance function approach. We will obtain efficiency measures after taking into account environmental influences such as state macroeconomic conditions, accessibility of banking services and different types of banks. While these factors are assumed to directly influence the shape of technology, we assume that state dummies and bank size also directly influence technical inefficiency. The parameter estimates... half the paper ......, because the whole idea is a myth and cannot be introduced in a country where a normal banking system exists and which claims to be secular. Creating legislation that does not allow people to pay or receive interest would mean subjecting ordinary savers to enormous risks – which certainly cannot be the intention of Islamic banking. If Islamic banks cannot invest in bonds, Treasury bills and commercial paper, or make loans to finance stocks or projects at interest, it defeats the entire purpose of the banking system. Even in Muslim countries, what is called Islamic banking is – in the scornful words of one Western critic – “normal banking sprinkled with holy water.” At best, Islamic banking is a way to deny the existence of interest and make it easier for Muslims to accept the idea of ​​banking since the Quran includes strong injunctions against giving or taking "riba" - interest..