Economic developments and processes of integration in the EU force changes in banks' behaviour towards SMEs that constitute an important source of economic growth and a factor of unemployment reduction. This sector faces, however, many barriers to development, among which particularly important is lack of a sufficient access to capital. Creation of the marketing strategy towards SMEs is a process that requires carrying out the SWOT analysis, market segmentation and marketing research (these issues are discussed in the article) and selection of a type of marketing strategy, defining the objectives, designing marketing tools, control over marketing activities. The banks that are servicing SMEs perceive dissimilarity of the SME segment in relation to large enterprises — they are perceived as the customers requiring a special attendance due to their different financial needs.