The objectives and the aim of this study that titled the descriptive statistics of BSC implementation practice with Firm Performance the Mediating role of new product development practice with Positive effect of Firm SMEs performance in Textile and Apparel Manufacturing industries in Ethiopia that provides firms with opportunity to grow, and enhance in BSC dynamism in the Financial performance, Learning and Growth, Business Process and Customer Perspective activities in Manufacturing industry in SMEs and the findings that showed that the Descriptive effect of BSC activities practice on firm Performance in textile and Apparel industry in Ethiopia. However, the Business Score card (BSC) implementation practices is much stronger in influence the export performance that affect BSC through Financial performance, Learning and Growth, Business Process and Customer Perspective activities in Manufacturing industry in SMEs, it designed with Descriptive Statistics to distribute for 390 respondents, and the questionnaires to be distributed from Workers, CEO, CMO, CFO, CCO and from the managers of manufacturing textile and Apparel Industry of SMEs to be the targeted area of data sampling to the study of Descriptive design and effect in Ethiopia. Hence, this study basically increased the knowledge regarding of the factors that affect BSC practice and implementation practices the firm Performance, especially in manufacturing textile and Apparel Industry SMEs Ethiopia.