ABSTRACT: This study is on the implications of E-banking on Commercial Banks’ Performance in Nigeria between 2000 and 2017. Electronic Banking System is seen to be an innovative service delivery mode that offers diversified financial services like cash withdrawal, funds transfer, cash deposits, payment of utility and credit card bills, cheque book requests, and other financial enquiries. This has in a way altered the services rendered by the Nigerian commercial banks over the years; hence this study seeks to examine the implication of the advent of electronic banking into the Nigerian banking industry between 2000 and 2017 in Nigeria. The study made use of secondary data sourced from the Central Bank of Nigeria statistical bulletin and the National Bureau of Statistics between 2000 and 2017. Using the Panel regression techniques; the study revealed that there is a significant relationship between e-banking services and the performance of commercial banks in Nigeria. However, it was observed that the commercial banks are yet to maximize the opportunities provided by e-banking system in Nigeria. The study, therefore recommended that the commercial banks should raise the level of integration of e-banking into their operations beyond the present basic level of transactions.