The current challenge in Mwanza textile industry in Mwanza region is how to manage the Non Current assets in order to increase the performance and generation of revenue for the organization. This study sought to determine the effects of non Current assets management on business performance at Mwatex industry in Mwanza region. The study had three specific objectives which were to determine the efficiency of non current assets management at Mwatex industry; to determine the relationship trend of non current assets and its performance at Mwatex industry; and, to examine the challenge /factors hindering performance of non Current assets at Mwatex industry in Mwanza. The study was guided by three research questions, which were: what is efficiency of non current assets management at Mwatex in Mwanza; how is a relationship trend in the performance Mwatex industry at least in two years; and which challenge /factors hindering the performance of non current assets at Mwatex in Mwanza. A case study design was used with a population of the study being 381 that were categorized of accounting department, production department, procurement department, and engineering department whereby there were a sample size of 195 out of that population. Sampling procedure were used in which two type of sampling techniques were being considered, which includes , purposive sampling in which a sample were purposely selected according to the special information that were needed, and simple random sampling whereby everyone in the population had a chance of being selected in the industry. Also primary data and secondary data were collected using various tools such as questionnaires, and documentary review. Furthermore, the study was able to reveal the non current assets performance were promising because the non current assets management are required in order to increase the revenue in the industry. The xiii study reveals that there were some weaknesses in the management of non current assets performance in the industry because the industry was not able to use the entire non current assets in the production of goods. Also the study was able to establish the management of non current assets in the industry because analysis of findings shows that there were fairly strong relationships through comparing the performance of non current assets of difference years. However, the study recommend that the industry should establish the non current assets by purchases the new in order to replace the old non current assets which the industry is used in production. Finally, it is my hope that this work will add value to the existing body of knowledge and will be useful to the management of Mwatex industry in Mwanza regional.