As an important part of the economy and society, commercial banks are playing more and more important role in China.In our economy they do influence and facilitate to integrate the economic activities like resources mobilization, poverty elimination, production, and distribution of public finance.Among them, the listed commercial banks are those who have very huge assets and very good operation.They are playing much more important roles in Chinas economy.More than 30 years ago, foreign banks began to enter China market,after China joined WTO in 2001 and especially when foreign banks were allowed to manage the RMB business in 2006, more and more foreign banks are doing business in China, and their assets and income in China are growing very fast every year, now they have become an important part in Chinas financial market and their entrance also brought in fierce competition, for some historical and realistic reasons, domestic banks have many problems in competing with foreign banks.For the importance of commercial banks in Chinas economy and society, it is necessary to do research on them, and to do research on commercial banks performance in the market, we should research on their profitability.In this research, I summarized some domestic and foreign literatures before, then based on the definition and evaluation of commercial banks profitability, choose ROE and ROA to represent banks profitability, also, according to other researches on commercial banks profitability and practical situation in China, choose some proper and probable factors as the determinants of banks ROE and ROA,establish proper empirical model to test those variables effects on domestic listed banks and foreign banks ROE and ROA in China from the year of 2006-2011.Finally, by comparing different empirical results between the state-owned banks, private-owned banks and foreign-owned banks, analyses differences and determinants of their profitability, then give some advices and policy recommendations.To get better understanding of domestic banks and foreign banksprofitability in China market and by doing this research, make some improvements is this papers intention.