Based on law 21 of 2008 about unit of sharia business’s obligation to do a spin off from it’s parent bank, many conventional banks do a preparation before they do a spin off. To support this spin off’s issue, the research of bank’s performance is required, both for the bank which has already spin off and bank which has not. On this research, researcher is aimed to analyze the comparative performance between the bank which has already spin off and the bank which has not spin off, case study on Syariah Mandiri Bank and CIMB Niaga Syariah. The object of this research is financial report and profit-loss report from Syariah Mandiri Bank and CIMB Niaga Syariah that have been published by the official website of OJK and CIMB Niaga Syariah. The data analysis technique that used in this research is independent sample t-test. Based on the analysis of the data, can be concluded that there is a significant difference between BSM and CIMB Niaga Syariah FDR ratio, and there is a significant difference between BSM and CIMB Niaga Syariah BOPO ratio, but there is no significant difference between BSM and CIMB Niaga Syariah ROA ratio.