Subject and purpose of work: The aim of this article is to present the most important aspects related to the functioning of small and medium-sized enterprises (SMEs) in the Euroregion Sprewa-Nysa-Bóbr, as well as to indicate the objectives and priorities regarding its support. Materials and methods: The paper utilized official statistics, existing legal regulations and information presented in the plan of action and development for the Euroregion Sprewa-Nysa-Bóbr for the years 2014-2020. Results: The important role of SMEs in the Euroregion’s socio-economic development is determined by the fact that they constitute more than 99.9% of all enterprises. In the years 2006-2013, the number of SMEs in the region increased by 3.3%, while the number of large companies decreased by 15.4%. The Euroregion pursues an active policy of supporting the development of the SME sector. Of particular importance in the shaping of this policy is the plan for the development and operation of the Euroregion developed ever since 1993. Conclusions: Within the current plan for the operation and development of the Euroregion, under the first objective (Increasing the competitiveness of the region), measures that will support the development of the SME sector were included. The result of the first objective will be the cross-border expansion of economic relations. Additionally, the timeframe for the past and the present plan deliberately coincide with periods of EU funds which goes on to demonstrate that European support programs are an important source of funding for cross-border cooperation in the Euroregion, including the development of SMEs.