In the Business environment of the fast changing technological growth and communication system there are requirements for human resources having Intelligence Quotient (IQ), Emotional Quotient (EQ) and Spiritual Quotient (SQ). The SQ and EQ are useful in handing intrapersonal and interpersonal relationship whereas IQ helps to take logical decisions. This paper presents the results of an investigation aimed to explore the relation between Spiritual Intelligence and Emotional Intelligence among commerce students. The research is based on the purposive sample selected from students of M.Com, Commerce Department of Punjabi University, Patiala. For data collection and scoring of variables, methodology used by Zainuddin Ahmed namely ROQAN Spiritual Intelligence test (RSIT) and ROQAN Emotional Intelligence test (REIT) are followed. The statistical analysis of Pearson’s product moment method of correlation is calculated. Finding of the paper is that significant positive relationship exists between Spiritual Intelligence and Emotional Intelligence (along with its dimensions) among commerce students.