the islamic banking concept is growing rapidly during the last 10 years, it has expanded geographically to Far East, Europe and North America; rather tha being in the Middle East. the Islamic banking counts on sharing the rest of the investment with the customer, accordingly the customer getting at the end fair value based on the share provided. while the islaimc banks calculate the profit sharing based on specific rules like XIIR, etc.. the interest rate if return in the conventional babnking also calculated based on specific mathematical formula like the Islamic banking. the customers of the Islamic baking grown exponentially and included non-muslims. the way the Islamoc banking shares the profit makes different in positioning the islamic banking against the conventional banking. the products provided through theislamic banking is slightly different thn the conventional baning products in the way of operating the product as a work flow; including more restriction in the Islamic banks to follow shariaa boards instructions.