This study aims to clarify the concept of profitability and liquidity at the Islamic Banks, and discuss how the liquidity affects the Islamic banks profitability. In order to achieve these objectives, the researcher, after presenting the theoretical framework for the study, conducts a case study of the Islamic banks working in Syria (Albaraka- Syria Bank, Cham Bank, Syria International Islamic Bank), and conducts an appropriate statistical test to show the relationship between the liquidity and profitability (measured by ROA) of those Islamic banks. The researcher depends on the financial statements in the reports published by Islamic banks, using the statistical program SPSS 18 to get the results of this test. This study concluded that: there is no a significant relationship between Islamic banks liquidity and profitability, although they have high liquidity ratios, and low return on assets in general.