The study focused on the influence of cash flow activities on financial performance of commercial banks in Kenya. The research used descriptive design. The target population of the study comprised of branch managers, operations managers, credit managers, branch accountants and head office accountants of all the commercial banks in Kakamega County. The target population of the study comprised of 160 respondents made up of branch managers, operations managers, credit managers, branch accountants and head office accountants of all the commercial banks in Kakamega County. The banks were Standard Chartered bank, National bank, Family bank, Barclays bank, Co-operative bank, Kenya Commercial bank, Equity bank, Diamond trust bank, Bank of Africa, and Bank of Baroda. The sample size of the study was 114 respondents who participated in the study. The study used both primary and secondary data. Descriptive statistics was done on demographic information of the respondents to find out their characteristics in terms of frequencies and percentages. The findings showed a great significance to a firm because it directly influences both liquidity and profitability. Cash flow from investment comprises of both current assets and current liabilities of the firm. The study concluded that Cash flow from operating activities had a statistically significant influence on financial performance of Commercial banks in Kakamega County. Cash flow from financing activities had a statistically significant influence on financial performance of Commercial banks in Kakamega County. Cash flow from investing activities had a statistically significant influence on financial performance of Commercial banks in Kakamega County. The Study recommended that the commercial banks in Kakamega County need to train staff to ensure that financing activities make it possible for the commercial banks to make money. The study was done in Kakamega County. Future research is encouraged to cover other areas and compare the findings. The findings form a basis for researchers, academicians and interested parties to make inferences in future.