The theme of this graduate work is the analysis of the use of Internet banking in commercial companies. At the beginning of the work is clarifified the concept of banks and banking operations, their functioning and the processes within them. Considering that the focus is on e-banking, there is made a comparison of three trading companies and their use of Internet banking. For comparison, Fina and the two banks that are best known in Slavonski Brod and in general in Croatia were selected; Privredna banka Zagreb and Zagrebačka banka. Considering that the base of work is e-banking, the best comparison that can be made is a comparison between banks that have largely developed Internet banking due to their own operations and client satisfaction. The criteria on the basis of which the analyzes were made are the business processes of banks and companies and electronic banking in same. The concept of electronic banking, its function and the result of its use will be elaborated. The analysis of electronic banking in a particular institution will be presented. The term of electronic banking refers to all types of services electronically. Electronic banking refers to internet banking and virtual banking.