Electronic banking is the use of electronic and telecommunication networks to provide a wide range of value-added products and services to bank customers. With the emergence of the World Wide Web, the possibility of using the Web as a business tool has created great excitement and interest all over the world. Is. A number of business organizations have even taken up the challenge to build their own web-based sites. Business communities, SMEs, organizations, banks and financial service providers, countries, marketers and advertisers are increasingly looking for easier and cheaper ways to connect and communicate directly with their customers as many everyday operations are being automated. . E-commerce activities are expanding at an incredible rate in developing countries. This is due to its increasing access to information technology, which underpins e-commerce. At present, many banking activities can be done easily through the phone or personal computer without time and place limitations, with the use of modern banking and electronic business methods. To investigate the relationship between e-commerce and financial performance in Sepeh Bank branches in the Mako Azad region. The results of the data analysis showed that there is a positive and significant relationship between the use of e-commerce techniques and the bank's financial performance at the statistical level of 0.01.