This study was carried out to determine the skill improvement needs of SME managers for effective management of working capital in Cross River State. Four research questions and four null hypotheses were formulated to guide the study. Relevant literature was reviewed under the following conceptual framework, theoretical framework, related empirical studies, and literature review. A descriptive survey research design was used to carry out this study, with a total population of 437 managers of registered SMEs in cross river state, Nigeria. The sample size of two hundred and ten (210) Small and Medium Scale Enterprises managers was drawn for the study using Taro Yamen formulae. The sample which is made up of One hundred and fifty-six (156) experience managers of SMEs and fifty-four (54) fewer experience managers of SMEs in Cross River State were composed using multi-stage sampling. A questionnaire for skill improvement needs of small and medium-scale enterprise managers for effective management of working capital (QSINOEMWC) was used.
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