In this paper we examine the structure and growth of micro and small enterprises (MSE) sector in Assam. We analyze the growth of the sector by different enterprise types in terms of different indicators such as number of units, employment, value added and fixed capital. The analysis, based on National Sample Survey data on unorganised manufacturing sector, carried out for the period 1994-95 to 2005-06 reveals that Assam?s MSE sector has witnessed drastic decline during the period 1994-95 to 2000-01, while significant growth has been experienced during 2000-01 to 2005-06. However, growth rates are varied across different enterprises. The findings are important in formulating policy for entrepreneurship development and development of the MSE sector in the State.