Transferable conditional electronic-cash (e-cash) allows a payer to spend an e-cash based on the outcome not known in advance. It also allows a payee to spend the e-cash to others, or deposit the e-cash to a bank based on the future outcome. Among security properties, the anonymity of the payer has been widely studied. However, the payer is linkable in the existing conditional e-cash schemes. This paper presents the first optimally anonymous and transferable conditional electronic-cash (e-cash) system based on two recent cryptographic primitives, i.e., the Groth-Sahai (GS) proof system and the commuting signatures, to obtain the user's unlinkability and optimal anonymity.