As the competitive market environment and industry circumstances become more and more competitive on a daily basis, it is not easy to find an opportunity to initiate small business, or increase performances of Small and Medium Business. The research findings are as follows. First, entrepreneurship(innovation, progressive, social responsibility) has significant effects on the market orientation. Second, company competence(individual resource, technology resource) has significant effects on the market orientation. Third, market orientation has significant effects on the non-financial performance(Internal process performance, learning & growth performance, customer performance). Finally, non-financial performance(Internal process performance, learning & growth performance, customer performance) has significant effects on the financial performance.