The whole world has been affected by the phenomenon of globalisation. The Mauritian economy itself felt the full presence of globalisation since over two decades now. At the same time the SME Sector has grown in importance such that it has become one of the leading employment providers in Mauritius. This study aims to make an assessment of the impact of globalisation on SMEs'' ability to develop their human resource capabilities effectively in Mauritius. The methodology used for this study is based on extensive literature research in books, publications and the internet. High profile professionals involved with the SME Sector has also been interviewed. The findings and analysis have been elaborated with the use of meticulous and very challenging in depth analysis. These led to the conclusion that most SMEs are somehow struggling to develop their human resources in their quest to cope with the challenges of globalisation. Hence, a set of recommendation have been developed for the benefit of all stakeholders.