Main purpose of this report is to analysis SME Financing By BRAC Bank Limited. Other objectives are discuss on the SME loan activities of this bank and analyze the SME sector in Bangladesh. Here also briefly focus to describe basic appraisal of SME loan, the terms and conditions of SME loan and explain the enterprise selection criteria to provide SME loan. Report also followup the success factor of SME banking at BRAC Bank Limited. Finally discuss on the disbursement and recovery procedures of SME loans and make some recommendations and conclusion to further the development of SME loan products of BRAC Bank.