The study examines the effect of internet banking on non financial performance of First bank Nigeria Plc, Abuja.  The study used survey research design and employed the use of structured questionnaire administered to the employees of 41 branches of First Bank Plc, Abuja. A population of 2231 employees was targeted  and a sample size of 337 was derived using Taro Yamane formula.  Point in time data was collected from primary source and Ordinary Least Square was adopted in analysing the data.  Findings reveal that internet banking proxies such as cheap internet costs, 24 hours internet services and ICT competence of customers contributed significantly to the performance of First Bank Nigeria plc Abuja. The study concludes that the effect of internet banking on the performance First Bank Nigeria Plc, Abuja is significant. It is therefore recommended that First Bank Nigeria Plc, Abuja should continue to adopt internet banking since it contributes significantly to their operational performance.