Generally, we have a better evaluation views on performance of foreign banks than local banks in Taiwan. Under unfair compete base, they still have a more than profit local banks of profit. We consider they have a unique advantageous position. The purpose of this study is to discuss the influence factor for efficiencies of foreign bank. Different from other studies in the past, we adopt the grey relation analysis to estimate it. We would discuss the foreign bank of efficiencies ranking and influence factor of ranking. The experimental outcome of this study has shown the same with our anticipate, we find the JP Morgan, New York and Deutche Bank that rank of highly in all sample. On other hands, we find the important factor of liquidity index is rather than other index, even the profitable index is not significant in all index.