Co-operative banking system is basically an imported concept but it has come to occupy a pivotal and prominent role in the economic liberation of millions of people of our nation. It has emerged as a social and healthy banking institution providing need-based quality banking services essentially to the middle and lower middle classes and the marginalized sections of the society those who consists 75 percent of our country. Co-operative Banks have assisted in boosting the growth rate of Indian economy by providing a fillip to agricultural production in the country by making available cheap and hassle free agricultural finance. A healthy co operative banking system is essential for Indian economy striving to achieve growth and remain stable in competitive global business environment. In this juncture the performance of these institutions has been less than satisfactory and is deteriorating rapidly. On the other hand some institutions doing their services remarkably. With this back ground data have been collected and analyzed the financial performance and operational efficiency of The Surat District Co-operative Bank Ltd.