Non-interest business of commercial banks in China is growing fast and non-interest income has become an important source of increasing profit. The paper, taking 10 typical listed commercial banks as samples, makes an empirical examination on the influencing factors of non interest income of commercial banks and, furthermore, makes a comparative study on the large state-owned banks and small and medium-sized banks. The results of the paper show that core deposits, loans, cost control ability and asset size are the basic factors affecting bank’s non-interest income; the banks which pay more attention to traditional deposits business are limited in developing non-interest income; the larger banks are easier to keep high speed increase on non-interest income; return on assets and core deposit proportion are the main factors influencing the non-interest income of the large state-owned commercial banks, whereas for the small and medium-sized joint-stock commercial bank, the main influencing factors are loan, cost control ability and asset size.