ABSTRACT
For Quite a long period in the history of banking the foreign business function was relegated to the background yet the provision of a wide range of bank service to bank customer had always involved some aspect of foreign business. Foreign business implies exchange of goods and services among the citizen of sovereign state or countries. This research is an appraisal and evaluation of the role of banks in facilitating foreign business finance and the case study is First Bank Plc. The research is looking at the approach of the First bank to foreign business finance that is promoting foreign business links with Nigeria. The financial system, consist of financial market, financial instruments roles, connection and norms that major types of financial intermediaries are universal banks development banks financial institution, insurance companies credit and saving institution, investment and mortgage institution. All these are also involved in trade activities, but on the other hand, financial intermediaries are very relevant in the study because financial intermediaries are very relevant in the study because financial intermediaries provide a linkage between surplus units and deficit units in the economy. First bank is one of the intermediaries that facilitate the promotion of business link with Nigeria. The role of banks involved the foreign business finance is very important as to the business.