Small and Medium scale Enterprises constitutes the bedrock of any industrialization which provides opportunities for the making of indigenous entrepreneurs, universally known as the effective instrument for the creation of employments and economic developments. Yet, it suffers inadequate capital to run their businesses. The bane of small and medium scale businesses in Nigeria is finance, which discourages entrepreneurship development. Despite the restructuring in the banking system, and the government schemes to help in financing SMEs, financial gaps still remain a barrier. This book helps to see the global overview of SMEs, the problems associated with financing SMEs, source of funds, and suggested ways by which financing SMEs could be improved.