In every developing countries there is always unsteadiness in the economy. It has been proven that one of the survivors in this situation is the small and medium enterpises. These enterprises have always been supporting the country behind the scene. In order to boost these enterprises to a higher level they will need to have a formidable technology infrastructure. Most of these enterprises used the manual business process. But this manual business process did not provide significant contribution to the improvement of the enterprises. Therefore the Sales application for Small and Medium Enterprise was developed. This application will convert the manual business process into computerized business process. The Sales application for Small and Medium Enterprise consists of several features like User-friendly Interface, Multi Currency, Multi User, Client Server, Reports, Sales, Item Grouping, Item Stock, Salesmen, Customer. Having Sales application for Small and Medium Enterprise implemented in the enterprise will benefit efficiency and competence in business process. The Sales application for Small and Medium Enterprise is developed using Borland Delphi 5 as programming language, Firebird 1.5 as database, and Fast report 3.0 for reports.