Empretec concept for MMSMEs’ development is based on the thought among business owners in Ghana and Africa in particular, that money is the most important requirement for success in business. Others believe that technical skills are the key to success in business. While money and technical skills are important, they are not determinants of success. Indeed, more fundamental to success is the depth of knowledge and attitudes of the manager/entrepreneur. It is a well-known fact that attitudes shape behaviour. Without the right attitudes and their associated behaviours, money and technical skills alone will not lead to success. People could develop great ideas and such ideas could equally have great value. But unless ideas are supported by and executed with knowledge, flair, confidence, commitment, passion and the right attitude, the enterprise will fail. Many start-up businesses have failed because the great ideas conceived could not be translated into reality for lack of the requisite knowledge and the right attitude.