Industrial training is a requirement for the acknowledgement of Diploma Polytechnic Malaysia. Vast and varied knowledge and skills are acquired by the students while going through the industrial training. The purpose of this study is to gauge the perspective of the employers towards the industrial training students of the Commerce Department from Polytechnic Tuanku Sultanah Bahiyah (PTSB). The study is conducted through survey forms developed by Unit Pengurusan Latihan Industri (UPLI). The questions are in relations to the employer’s perspective towards the industrial trainees in terms of technological literacy, effective communication, teamwork, policies, procedures and regulations, professional ethics and reporting skills. Analysis through the responding data of 375 employers on 375 of the students in the 2019June and December sessions using the percentage and mean score, each one of the aspects were calculated to be above 80% with the mean score of 4.00 to 5.00. Results from this research indicates that employers are content with the performance of the industrial training students of the Commerce Department, Polytechnic Tuanku Sultanah Bahiyah in all aspects of the skills required while undergoing the industrial training.