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The SME sector is reported to have engaged over 60% of global labour force and therefore if the sector's investments are well managed, it could contribute more to the global economic development. The establishment of successful businesses is an essential need globally and the economies that have demonstrated and achieved sustainable business environment are termed as the economic super powers. Besides the valuable role business play in equitable distribution of resources, control social vices and improves general standard of living, it has also become a powerful weapon in the 21st century used to fight enemy economies. For these reasons, governments and other stakeholders' investment heavily on business establishment and sustainability. The book comprises five chapters. Chapter 1 introduces outlines basic of establishing business and chapter 2 explains the various approaches to identifying a viable investment. Chapter 3 interposes research findings on investment appraisal in the SME sector. Chapter 4 gives a practical approach to identifying and developing investment opportunities.