Turnbull and Gibbs (1989) conducted a study using ‘large’ and ‘very large’ companies in South Africa. The objectives of their study were to find factors that were considered important among corporate customers in selecting their banks and to find information whether companies have single or split banking relationship. The finding generally showed that the corporate customers perceived that quality of service was the most important factor in establishing a relationship. Other influential factors were quality of staff, bank manager’s attitude, and price of service. Although very large companies considered quality of service as the most important factor, both price and quality of staff were equally important. Split banking relationship practice was common among the corporate customers. Almost all of the treasurers agreed that physically appearance of the banks had no impact on their selection process