The present study analyses the efficiency of Kenyan sample banks. The efficiency of commercial banks was measured in respect of sample variables employed in the study. The bankers need to understand and measure the efficiency of banks and the investors, after seeing the efficiency of banks can choose the best bank to invest their money to earn better return. The Banker can initiate action to withstand the bank at the efficiency level. The Government may devise the appropriate policy to improve the efficiency of banks to develop the economy of Kenya. The study found that there was high variation of efficiency in respect of sample banks used for the study.