Financial system in Thailand is dominated by the commercial banks because it acts as a principal financial intermediary in providing many services.Also,trend of foreign commercial banks in Thailand increases rapidly.So,the intention of this empirical study is to identify the influential factors on the bank performance of foreign commercial bank operating in Thailand compared to Thai local commercial banks.This study employed panel data ranging from 2008 to 2019 of some influential factors including external and internal factors of commercial banks to be tested that which factor can affect bank performance represented by ROA.The result revealed that foreign commercial banks can better perform their performance during the period of study than Thai local commercial banks.Moreover,no external factors can influence the performance of both types of bank.Amount of branches,liquidity risk ratio,bank loans ratio,equity to assets,deposits to assets,and capital adequacy ratio were reported to be the influential factors for Thai local commercial bank.Whereas,size of bank,bank loans ratio,Non-Performing Loans,debt to assets,deposits to assets,and capital adequacy ratio were identified as influential factors for foreign commercial banks.While the different type of bank is also considered as influential factor.Recommendation of each factor for both types of bank is also introduced in this empirical study.