This paper analyzes the impact factors to the decision making of using internet banking services of customer. The research conducted a survey of 200 customers of joint-stock commercial banks in Soc Trang city by convenience sampling methods. The descriptive method, the Cronbach’Alpha testing, the Exploratory Factor Analysis, the Confirmatory Factor Analysis and the Structural Equation Modeling are used in this study. The results show that there are five factors, namely Work, Efficiency, Subjective norms, Transaction risk and Legal that influence on the intention to accept internet banking and this intention directly impacts on the use of internet banking services among customers. These factors (excluding transaction risk factor) have positive impact on the intention to accept internet banking services. The paper contributes and enriches the consumer behavior theory in the case of acceptance new products (internet banking service). The paper also gives some recommendations to raise the number of customers using internet banking services.