In Malaysia Small and Medium Enterprises (SMEs) are a significant part of the nation wealth creation and economic. In Malaysia, majority of established businesses are small and medium enterprises with high employment share. The Malaysian government is definite that the framework of the economic transformation plan can raise the small and medium enterprises in developing countries. Therefore, the objective of this study is to thoroughly exploring the predictor which encourages the market orientation practice from the entrepreneurial attitude orientation perspective of the Malaysian entrepreneurs. The contributors of this study are focused on the knowledge body on market orientation to better comprehending of the specific factors that are crucial for business such as small and medium enterprises to help in the country wealth creation.