The study assessed the effect of liquidity management variables like on financing of small and medium scale enterprises. expo-facto research design was adopted and the population covered all the quoted banks in Nigeria; out of which, 4 banks were selected randomly. Data were obtained majorly from the financial institution of Nigeria (CBN) quarterly and annual statistical bulletin and annual report and statement of account. It covered 11 years, spanning from 2009 to 2019.

Keywords : Bank Liquidity, Financing SMSE, Commercial Banks.