deliberated and investigated the existing link between corporate social responsibility and firm performance. Data were collected from 397 small and medium enterprise. The new era brings a new ambiguous environment in business world, in addition a large pressure in organizations to enhance and build up new business strategies that permit not only to increase its market participation and to achieve a main level of business performance, but to endure in a market every time more globalized and aggressive. So, in the current literature many scholars, researchers and academics believed that CSR is one of the important firm strategy which increase the firm performance. The findings of the study represented the significant and positive relationship between corporate social responsibility (CSR) and firm performance (FP) of SMEs.