Globally, competition in the banking industry has become fierce, and banks are adopting various marketing strategies to influence the consumer and his perception of their offerings. The study examined the factors influencing banks' implementation and consumers' acceptance of e-banking of selected commercial banks in Calabar, Cross River State, Nigeria. The objectives of the study were to: investigate how customers perceive e-banking services in Calabar, identify factors influencing e-banking implementation and acceptance in Calabar and various channels of e-banking in Calabar, Cross River of Nigeria. 360 copies of questionnaire were administered to 300 customers and 60 staff of three banks (First Bank Plc, Zenith Bank, United Bank for Africa) in Calabar metropolis, Cross River State, Nigeria. The study adopted survey research design. Data were analyzed using the Ordinary Least Square (OLS) method. The findings revealed that cost/price, infrastructure and competition influence e-banking implementation by banking service providers. While, consumers perceived e-banking in terms of service quality and attributes like time, financial, performance, psychological and safety/confidentiality risks. Also, security concern, service charges, perceived ease of use, resistance to change, accessibility and awareness influence customers' acceptance of e-banking services. Personal Computer (PC), Mobile, and Internet/online Banking, Automated Teller Machine (ATM) and Point of Sale (POS) were the terminals for e-banking services. The study recommended extensive training and sensitization on the features, benefits and use of ebanking to consumers. This will create more awareness among consumers and enhance service quality to boost confidence and consumer perception of e-banking services in Calabar metropolis and Nigeria in general