This study is conducted to calculate the training cost of the organization and return on it. Today in knowledge economy Employees of the organization become the Assets and capital of the firm and learning and growth become essential part of their career through training and development activities. But in most of the cases it is difficult to calculate the training cost and return on this particular investment. In this study we try to apply 4 level of Kirk Patrick training Evaluation Model to work out Return on Investment 5th Level of Training Evaluation of Jack Phillips. Different models are also discussed in this study. One of the most challenging issues facing organizations is to place a value on the benefits in training and development, human resources, performance improvement, change, quality, and technology. The ROI methodology, developed by Dr. Jack J. Phillips, has proven to be an accurate, credible, and feasible approach to address the accountability issues for all types of organizations. The methodology has been accepted and used in over 40 countries and is the leading approach to ROI accountability. Facilitated by Jack and Patti Phillips, Certification in the ROI Methodology provides a practical measurement experience. Participants learn how to use the ROI methodology to measure the contribution of programs, satisfy client needs, enhance program success, and build respect with stakeholders. The core or main part of this study is keeping isolate training investment or return by other Profitable factors. The financial data will be taken from different three banks and using trend line method and focus group methods to isolate the training and development affect. Finally calculate ROI of training program and establish relationship with performance management.