WASHINGTON, DC 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):  July 21, 2005	

                         COMMERCIAL BANKSHARES, INC.

          (Exact Name of Registrant as Specified in Its Charter)


              (State or Other Jurisdiction of Incorporation)

              33-67254                           65-0050176

      (Commission File Number)       (IRS Employer Identification No.)

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

     (Address of Principal Executive Offices)                (Zip Code)

                                (305) 267-1200

           (Registrant's Telephone Number, Including Area Code)


         (Former Name or Former Address, if Changed Since Last Report)

     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 (see General Instruction A.2. below):

     ____  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 July 21, 2005 Commercial Bankshares, Inc., the parent holding company of 
Commercial Bank of Florida, announced its unaudited earnings for the six 
months ended June 30, 2005 pursuant to a press release.  

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 July 21, 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.

                                    COMMERCIAL BANKSHARES, INC.  

Date:  July 22, 2005               /s/ Barbara E. Reed
                                    Senior Vice President &
                                    Chief Financial Officer