Roads have the capacity to influence the socio-economic development of the adjoining area it passes through despite some contrary views. Indeed, studies have related national development length and quality of road constructed. The aim of this paper was to assess the impact of road dualization on small and medium scale enterprises (SMEs) in Uyo metropolis. The specific objectives of this study were to identify the number of roads and their tributaries that are dualized; to assess the number of SMEs attracted to the adjoining area and to analyze the impact of these roads on the income of the SMEs before and after the road dualization. The hypothesis for the study was stated in null format (H0): that road dualization do not impact income of SMEs. Double difference approach which analyzed infrastructural development before and after the road project was used in identifying the impact before and after the road dualization. Descriptive and inferential statistical tools were tested viz; there is no significant difference in income of SMEs before and after the road dualization. Structured questionnaires were proportionally administered to owners of small and medium scale enterprises within the major roads that were dualized in order to elicit the required information concerning their business enterprises. The student t-test result showed that there are significant differences in the number of SMEs attracted and their income due to the road dualization with calculated value of 5.48 and 5.49 and the table value @ 0.05 significant levels respectively leading to the rejection of the H0 and acceptance of the alternative(H1). The study concluded that road dualization has a measurable impact on SMEs within the adjoining areas. It is recommended that there is need to maintain and upgrade more other roads as well as adjoining road infrastructure.