This article provides a comparative analysis of Suncor Energy and Enbridge Inc. in terms of their financial performance, growth prospects, and industry presence. It discusses the primary activities of both companies, their position in the oil and gas industry, and their future plans. The article also analyzes their liquidity, efficiency, profitability, and solvency positions based on their financial ratios. The conclusion highlights that Suncor Energy is in a better position compared to Enbridge Inc. based on their financial performance.