Service quality has become an increasingly important factor for successes and survival in the banking sector, so identification of effective factors in quality and their importance from customers view, have high importance in competition. This research identified service quality factors, and compared ideal service quality (from customer view- expectations) and presented service quality in banks (from customer view-perceptions). For measuring customers' expectations and perceptions of service quality, used two questionnaires consists of the five dimensions of service quality (tangibles, reliability, responsiveness, assurance and empathy). Government and semi-government banks in Isfahan city are Statistical society of research and customers of these banks are statistical unit in research. The result of the study showed empathy factor is the most important factors in the five dimensions of ideal service quality and responsiveness is the least important factors, but investigation in perceptions showed empathy has been attended fewer than other factors by all of the eight banks (empathy had most importance of dimensions but in act, banks attention to this dimension last other dimensions). All of the banks had attended to tangibles factors.