The book is designed for entrepreneurs, lecturers, students in finance.eonomics and accountancy. Candidates for professional examinations in banking and accountancy will find it a very useful material work. The book will be very useful for those who want to venture into business and are confronted with sources of funds, it will prove invaluable to ambitious, highly enterprising young men and women who want to be successful in business.SME is an engine to economic growth and development. Most developed economies paid particular intention to the development of SMEs.Banks have greatly contributed to access to funds by SMEs globally. The book provide alternative channel of funding available to SMEs. The results of the analysis revealed that access to bank funds by small and medium enterprises have contributed significantly to the performance of this sector in area of poverty reduction, employment generation, job creation, income distribution, and wealth creation.The author Goodluck.Nwobike is a researcher, consultant, fellow of chartered institute of finance and control, Nigeria.He holds Ph.D. Fin, and M.Sc. Eco. Absu, Uturu, a retired staff of First Bank of Nigeria.