The factoring service is still in its evolving stage in India. The factoring business is just one per cent of the total factoring volume in the world. The State bank of India Global factor and Canbank factors are prominent factoring companies in India. The present study attempts to study the concept and significance of factoring service in India. It examines various factoring services provided by the factors in India. It undertakes a comparative analysis of the services, operational performance and financial performance of the two major factors operating in India. The study is based on secondary data. This book is a humble attempt to examine the various aspects of factoring and highlights the various factoring services provided in India. It also highlights the comparative analysis of services, operational; and financial performance of two major factors operating in India. It is hoped that the book will be found immensely informative, innovative and would be useful to the scholars of finance and to the planners, policy makers and financial institutions.