The objective of this research is to carry out an optimisation of the comparative analysis of the queuing efficiency of commercial banks using the TORA Optimisation Approach. Based on a sample size of four commercial banks of the top two performing banks and least two performing banks in Lagos State Nigeria, the research adopted the output from the Tora Optimisation Software to show the performance of each of the banks based on queuing efficiency. The variables measured include arrival rate ( λ ) and service rate ( µ ). They were analysed for synchronised efficiency in customer satisfaction as relating to the queuing efficiency of each of the banks which were compared among commercial banks using number of queuing efficiency performances such as; the average number of customers on queue and in the system, average time each customer spends on queue and in the system and the probability of the system being idle. The results showed that Bank A had the highest traffic intensity with its customer arrival rate not being matched with faster service delivery rate by bank officials. Banks peak period with high influx of customers was 10:30 to 11:30am and between 12:30pm to 1:30pm daily is off peak period. The research made recommendation on how the queuing efficiency of each banks, can be improved upon due to its concern to most customers.