This paper studied the role of religious and cultural diversity on SMEs in Cross River State, Nigeria:  Implications from SMEs management perspective. The primary aim of this research study was to find out the impacts that these diversity elements have on the growth and expansion of SMEs within the scope of the country as distinct from the existing general global studies. The research involved an initial pilot study with fifteen SME employees to validate the survey questionnaire which would be filled by their colleagues during the study. A further sixty seven respondents comprising SME employees from the four major geographical regions of Nigeria participated in completing the survey and their results were collated to determine the impacts of religiously and culturally based diversity measures on the growth and performance of the Nigerian SMEs. The diversity measures analyzed were selected on the basis of extensive review of past literature of the workplace diversity. The findings of this research showed some agreement with the results of past literature reviews in terms of affirming the presence of conflicts in the workplace due to diversity. The changes in human resource management practice recommended by this research will be very useful to both SME managers and business owners in harnessing the potentials of the multi-cultural and multi religious configuration of the country while reducing the disadvantages of such diversities. 

Keywords: Cultural Diversity, Implications, Management Perspective, Nigerian, Religious, SMEs