Mobile banking is a new tool to give all services to customer on their mobile. The earliest mobile banking services were offered over SMS. In 1999, the first European banks offer mobile banking to their customers with the use of WAP enabling mobile. Now, Banks use this service to attract the potential customers. Mobile banking is used for performing balance checks, account transactions, payments, credit applications and other banking transactions through a mobile device such as a mobile phone or Personal Digital Assistant (PDA).It is also known as M-Banking, SMS Banking. Mobile phones have become an essential communication tool for almost every individual. Advent of m Commerce has managed to take mobile VAS to next level, adding tremendous value to telecommunication industry. Mobile banking which is an integral part of M-Commerce has become very popular among mobile users. It creates new, convenient communication and fast financial transactional channel for mobile users which is accessible from anywhere, anytime. Checking account information, balance available, credit/debit card information, cheque status, setting alerts, payment reminders, locating ATMs and bank branches, accessing mini statement, accessing loan and equity statements, insurance policy management, placing orders for cheque books etc via mobile phones are some of the services offered in mobile banking. With multiple access channels such as SMS, downloadable client, mobile Internet (WAP) mobile banking is encouraging mobile users more to explore the service. Mobile Banking is very importance for time saving for the customer as well as Banking industries, mobiles banking is means communication devices are revolutionizing banking transaction over wireless networks and the internet. To attract and retain customer’s banks need to extend their full range services across a wide range of mobile with wireless devices connecting internet services through mobile phone and personal digital assistance (PDA.) with the proliferation. And cost effectiveness of the mobile delivery channel, banks have a built – in delivery mechanism that can offer services and 24×7 accesses regardless of where the customer happens to be unlike pc- based e-banking, mobile banking provider banks with the unprecedented opportunity to reach their customer in an unrestricted environment the big benefit for banks?