Abstract: This study assessed the impact of Covid – 19 on Small and Medium Enterprises (SMEs) in George and Furngroove townships of Lusaka. The study objectives were to establish the business challenges that Small and Medium Enterprises (SMEs) are facing; to ascertain the impact of Covid-19 pandemic on the Small and Medium Enterprises (SMEs), and to determine the level of relief provided by government to SMEs to mitigate the impact of the pandemic. The study collected both qualitative and quantitative data in two townships (George and Furngrove) in Lusaka. Fifty (50) and Forty-eight (48) SMEs were sampled (out of the 2018 4,500 list of registered SMEs in Lusaka) from George and Furngroove townships respectively using convenience and purposive sampling techniques. Data was collected using questionnaires and interview guides. The total questionnaires distributed were 98.