The analysis unit of this study was clients of the five major banks in Denpasar. This study aimed to analyze the implementation of internet banking using Technology Acceptance Model (TAM) approach. The research method was SEM which was processed by using SPSS dan AMOS. The results of this study showed that both perceived ease of use and perceived usefulness had significant and positive effects on the attitude towards using internet banking. Both perceived ease of use and perceived usefulness also had positive and significant effects on actual usage. Attitude toward using had a significant and positive relationship with actual usage.