At a time when the effect of the economic recession cannot be denied in many great nations of the world, cultivating entrepreneurial skills amongst the teeming population of Nigerian youth cannot be overemphasized. This book researched currently available incentives for SME development with a focus at analyzing the successes and failures of past and present policies. Having delved into copious information available in previous valid research works, its submission from the fresh study is not only useful for the entrepreneurial youth; it is also very handy for officials in the public and private sectors of the economy. The author's use of words is plain enough to carry every reader along. It is truly a job well done. The author used his professional experience as an articulate and organized manager with renowned entrepreneurial skills to deliver an intelligent handbook for reviving the nation's GDP. His strong believe that youth unemployment or underemployment can be totally eradicated in the country if SMEs are given the appropriate support is overtly stated in easily understood forms that is well appreciated both in the academic and professional circles.