Abstract : The banking sector in the Gulf had been undergoing substantial change for the past several years. This did not only reflect the underlying economic and political forces of change in the region, but also the developments taking place in the world financial system. The special nature of the banking business makes an evaluation of bank creditworthness different from studies of companies in other industries. This project outlines basic approach to figures and is designed to highlight setting up banks trends and ratio analysis which are essential to both a qualitative and quantitative analysis of a bank. For the purpose of this project banks have been selected: the following six Bahraini National Bank of Bahrain (NBB) Bank of Bahrain and Kuwait (BBK) Al-Ahli Commercial Bank (ACB) Grindlays Bahrain Bank (GBB) Bahraini Saudi Bank (BSB) Bahrain. Islamic Bank (BIB): The data through which this study was made, have been gathered from the published annual reports of these banks. The scope of this study covers eleven years for NBB, BBK and ACB (1979-1989); ten years for BIB (1980-1989); and five years for GBB and BSB (1985-1989.) In so far as possible data were standardised to remove differences in individual bank accounting practices. Graphic aids have also been used to present and certain important ratios for individual banks and the of six banks. compare total .