The study aims to reveal the reality of applying the concept of comprehensive banks in enhancing the dimensions of financial performance of banks operating in the Kingdom of Saudi Arabia, through a comparative analytical study. Questionnaire used and distributed to a random sample of branch managers of banks to identify the perceptions of bank officials of the dimensions of strategic financial performance in these banks, and their ability to absorb the motives of transformation from specialized banking to comprehensive banking, mechanisms, and requirements of transformation and its impact on enhancing financial performance. The researcher followed the descriptive study methodology based on data analysis, and the comparative study methodology, where the a pilot test was conducted and theoretical and field studies and research were reviewed in the field of the concept of comprehensive banks and strategic financial performance, in order to crystallize the foundations on which the theoretical framework is based, but at the level of analytical field research, an exploratory survey was conducted for a sample of members of the study community and then analyzed the data collected through questionnaires using the statistical package software for social sciences ( SPSS) and test the hypotheses of the study. The results showed that Saudi banks enjoy an average level of strategic financial performance, and the study also found a significant impact of the level of application of the functions of comprehensive banks on the dimensions of the strategic financial performance of Saudi banks, as the higher the level of the bank's application of the functions of comprehensive banks, the greater the appreciation of the dimensions of strategic financial performance in the bank, and therefore through good attention to the application of the functions of comprehensive banks and enhancing their benefits, so can enhance the indicators of the strategic financial performance of Saudi banks.