Introduction The coexistence of conventional banking along with Islamic banking provides an exceptional platform to compare Islamic banking practices with those of conventional banking practices. It is known that Islamic banks differ from conventional ones because they do not deal with interest (Riba), i.e. usury, which is totally prohibited in Islam. In other words, banks are not allowed to charge an interest rate on loans made to customers. The concept considered in Islamic banking is profit and loss sharing (PLS), which is based on profit sharing and joint venture that goes with Islamic Sharia. Indeed, PLS adapts the integration system where borrowers share banks' profits and losses with their depositors (Khan and Mirakhor, 1990). To some extent, Islamic banks are significantly better than conventional banks in the sense that borrowers and depositors share profits and losses with each other. The adaptation of the PLS paradigm can enable borrowers to obtain long-term loans on their projects leading to a boom in economic growth (Chapra, 1992) and (Mills and Presley, 1999). The privilege of the PLS paradigm is to distinguish good customers from bad ones since PLS requires you to search more for potential customers. This could force banks to carefully monitor and monitor their investments and borrowers to ensure that their capital is invested correctly and effectively. In this sense, the main positive aspect of the PLS banking system is the capital allocation which depends on the productivity and quality of the financed projects (Khan, 1986). Islamic Banking in Jordan Islamic banking began in Jordan in the late 1970s. Looking at the Jordanian banking system, we could find that it is un-Islamic in which only four I... halves of the card... are enlarged. Not only that, both banks were able to finance projects in Jordan. Furthermore, these banks have increased their efforts in financing short-term investments. Finally, these banks have grown and established themselves in business and structures in the market. Siraj and Pillai (2012), in their study on “Comparative Study on the Performance of Islamic Banks and Conventional Banks in the GCC Region”, investigated the operation of six Islamic banks and six conventional banks in Arab League countries during the period 2005- 2010. They evaluated the operating expenses, assets, operating income and deposits of these banks and found that the tested Islamic banks have a higher return on assets (ROA) and return on equity (ROE) than conventional banks. Considering the development speed of the operating income of Islamic banks, it was also higher than that of conventional banks.