The article discusses the financial performance of two Islamic banks in Oman, Alizz Islamic Bank and Bank Nizwa of Dhofar Region. The main goal is to compare how well these banks are doing financially. The researchers want to see which bank is doing better in terms of their financial performance. They will look at things like profits, investments, and customer satisfaction to make this comparison. The researchers hope that this study will help them understand how Islamic banks in Oman are doing financially and what strategies they can use to improve.