The term commercial bank is the type of financial institution or intermediary and the bank that lends money, provide transaction and saving, accepts deposit on behalf of their customers. The study is being carried out to investigate impact of commercial banking on manufacturing sector in Nigeria taken Skye Bank of Nigeria Plc, as a case of study. it examines the credit facilities rendered by commercial bank to manufacturing industries, it also highlight the problem hindering commercial bank on manufacturing sector with suggested possible solution. Sample survey design has been used for the research work in order to gain insight into a situation that is not very clear and that has been seriously investigated. Therefore, questionnaire as a research instrument for primary data collection and review of related literature were been used to collect both primary and secondary data respectively. Finding in this work shows that commercial bank lending to manufacturing sector has not been encouraging over the years until 1987, when the CBN started to impose sanction on commercial banks. This study recommend that capital base of commercial bank should be increased which will lead to increase rate of performance placed on manufacturing industries and government should constitute law enforcement agent to monitor the activities of manufacturing industry to ensure that money obtained from commercial bank are been used judiciously. In conclusion, commercial bank is playing a vital role on manufacturing sector in Nigeria and economy as a whole.