Islamic banking institutions are different from their conventional counterparts as theyincorporate religious and spiritual values in their operations. Despite this significantdifference, few studies have investigated this spiritual aspect especially from theperspective of the brand. The main purpose of this study is to develop a valid andreliable scale to measure the spiritual brand attribute of Islamic banks. Based on theresult of the interviews and review of literature, 28 items were proposed and analysedusing exploratory factor analysis (EFA) and confirmatory factor analysis (CFA). Atotal of 14 items remain on the final scale classified in three dimensions which arebeliefs, ethics, and corporate social responsibility (CSR). The new brand attribute scaleis different from the existing scale as it focuses mainly on the spiritual and religiousaspect incorporated into the Islamic banking brand.