WASHINGTON, D.C.  20549

                                 FORM 8-K

                               CURRENT REPORT

                      PURSUANT TO SECTION 13 OR 15 (d)
                   OF THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported) January 20, 2005

                       COMMERCIAL BANKSHARES, INC.

         (Exact name of Registrant as specified in its charter)

                FLORIDA                33-67254        65-0050176

    (State or other jurisdiction     (Commission     (IRS Employer)
  of incorporation or organization)   File Number)  Identification No.)

         1550 S.W. 57th Avenue, Miami, Florida            33144

       (Address of principal executive offices)        (Zip Code)

Registrant's Telephone Number, including area code (305) 267-1200

Check the appropriate box below if the Form 8-K filing is intended to 
simultaneously satisfy the filing obligation of the registrant under 
any of the following provisions:

[   ]  Written communications pursuant to Rule 425 under the Securities Act 
       (17 CFR 230.425)

[   ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act 
       (17 CFR 240.14a-12)

[   ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the 
       Exchange Act (17 CFR 240.14d-2(b))

[   ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the 
       Exchange Act (17 CFR 240.13e-4(c))

Item 2.02  Results of Operations and Financial Condition

On January 20, 2005 Commercial Bankshares, Inc. issued a press release 
announcing earnings for the fourth quarter 2004 and for the year ended December 
31, 2004.

A copy of the press release is being furnished as exhibit 99.1 to this form 8-K.

Item 9.01  Financial Statements and Exhibits.

(c) Exhibits.

99.1 	Press Release, dated January 20, 2005. 



Pursuant to the requirements of the Securities Exchange Act of 1934, the 
registrant has duly caused this report to be signed on its behalf by the 
undersigned hereunto duly authorized.


 /s/ Barbara E. Reed

Senior Vice President &
Chief Financial Officer

Date:  January 21, 2005