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This research aims to analyze factors that influence accounting students- interest to become Islamic Banks- customers (A case study: Accounting Students of State Polytechnic of Malang). The factors are knowledge, religiosity, product, reputation, and service. This research uses primary data by distributing questionnaires to accounting students in State Polytechnic of Malang, and then the samples of 416 respondents are analyzed based on Multiple Linear Regression. The result shows that knowledge does not significantly and negatively affect the students- interest while religiosity, product, reputation, and service significantly and positively affect the students- interest to become Islamic Banks- customer. Therefore, to improve the accounting students- interest to become Islamic Banks- customer, the banks should improve their Automated Teller Machine (ATM) facilities, maintain and enhance the Islamic principles, and increase their promotion strategy.