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Spin off is a change in the business activities of conventional banks into Islamic banks. The three spin off approaches are pure method, acquisition, and conversion. The success of spin off can be measured through the performance of Islamic banks (fixed assets, deposits, BOPO, NPF, FDR, ROA, and CAR). This study aims to see whether there are differences from the three methods of separation before and after spin off, and see which spin off method is considered the best seen from the performance of Islamic banks. In this study the authors used a quantitative method with Wilcoxon Test and One Way MANOVA Test, which later will be processed using SPSS 22 software. The data collection technique used was purposive sampling, where the sample consisted of six Islamic banks that did spin off. Data processing consists of literature studies, data collection, and results analysis. The results of this study state that not all variables have differences between before and after spin off. Furthermore, from the three spin-off methods there are two methods that have advantages in the performance of Islamic banks. The acquisition method is better if seen from the BOPO and CAR variables, while the conversion method is better in FDR and ROA variables.