The aims of this research are to explain and analyze the effect of equivalent rate and rate of return on the third party accounts of Islamic Commercial Banking (BUS) and Syariah Business Unit (UUS) in Indonesia. The research was conducted with quantitative descriptive methods by using secondary data. The data obtained from Islamic Banking statistic report of Bank Indonesia 2009‐2013. By using multiple linear regressions this research finds out that equivalent rate and rate of return significantly influence the third party accounts of Islamic Commercial Banking and Syariah Business Unit in Indonesia 2009‐2013. It was showen by partially t test that indicate t valued (4,018) > t table (2,004) of equivalent rate variable and t valued (6,156) > t table of return rate variable. Simultaneously F test also indicate that F valued (50,109) > F Table 2,790. This research suggests that Islamic Commercial Banking and his Syariah Business Unit should increase the volume of equivalent rate and share of return rate saving accounts in order to increase third party accounts that significantly determine the performance of Islamic banking in the future. Key Words: Equivalent Rate, Rate of Return, Third Party Accounts and Islamic Banking