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This paper examines the impact of Cashless Policy on the Performance of Commercial Banks in Nigeria. Structured questionnaire was used to source the primary data. The population of the study was made up of the commercial banks in operation in Nigeria. The population was the 210 management staffs of the eight (8) commercial banks in operation in Lagos Metropolis, Lagos. The study adopted a survey method. The entire population of Questionnaire was administered to the population of the study but 184 questionnaires were dully returned. Data was analyzed using interferential and descriptive statistics. The inferential statistics involve regression, Analysis of Variance (ANOVA) and multiple regression analysis. A pilot study was also used to test the quality, clarity, time scale and bias of the questionnaire. The paper concluded that cash-less policy will impact positively on the fortunes of banks even though some of the charges are not wholly their revenue. It was also discovered that some charges like COT, over-thecounter charges etc. which are associated with a cash-based economy will be a thing of the past. The study recommend that power and electricity infrastructures should be put in place to provide support for electronic banking equipment and care must be taken to ensure that e-money does not compete with demand deposit.

Evaluation of Prospect and Challenges of Cashless Policy. The Case of Commercial Banks in Nigeria