SMES AND MEDIUM ENTERPRISES (SMES) AND POVERTY ALLEVIATION IN AFRICA; DEVELOPING THE SMALL SCALE RETAIL SECTOR, A BREAKTHROUGH TO POVERTY ALLEVIATION, THE CASE OF TANZANIA, IN BUSINESS MANAGEMENT REVIEW JOURNAL VOLUME 6 NO 2, PP. 82-100. By Lucy, M Mboma (1999). Abstract The issue of poverty does not manifest itself in a particular social group of people as it is commonly observed in Tanzania. It is a state of deprivation that is experienced among individuals and regions in Tanzania. Various interventions have been introduced to reduce poverty by addressing production, earnings including running retailing activities. The retailing activities have been carried out and experienced by different people including low and high literate individual, the least and averaged educated with or without skills in management. Different people are identified in the paper that have always looked for alternative economic methods and means of survive. The paper sees retailing as being one of the key areas, which have supplemented wages and incomes of people irrespective of their social group or employment status. The retail sector provides job opportunities that are in great demand in Tanzania. The discussion that is put forward urge more attention to be paid to this sector in terms of research, advice and training in order to develop and improve its activities and services rendered to various customers.