This book is a blend of discussion on Islamic practices, small firm and entrepreneurship. It present the businesses' obstacle, challenges and conditions the emerged the abuse and inappropriate of business ctions which far from the teaching of Islam. The content in every chapters were sourced from the authentic source of al-Qur'an and hadith. All concepts and practices must be complied with shariah (Islamic law). It includes the concepts and dimensiond that have been elaborated by scholars to measure al-falah as a performance outcome. The development of Small Medium-sized Enterprise (SME's) and cases in some of the countries are also presented to see comparisons, perspectives and exposures in SME' business. All aspects of SMEs are reviewed and clarified with fugures and facts.