This doctoral thesis addresses the topic: Manufacturing Strategy of Firms in Emerging Economy: The Study of Nigerian Manufacturing SMEs. The research attempts to fill the knowledge gap by examining the manufacturing strategy process, manufacturing priorities and challenges relating to Nigerian manufacturing SMEs. Extensive reviews of the relevant literature were carried out, providing an insight into the research question and set out research objectives. The extant literature on manufacturing strategy, manufacturing priorities and manufacturing challenges has provided the theoretical perspective of the study. The study adopted a qualitative research method to gain an in-depth insight and understanding of the manufacturing strategy process and practice of Nigerian manufacturing SMEs. The participating manufacturing SMEs were located in six geopolitical zones within Nigeria. Purposive sampling was used in selecting the 17 manufacturing SMEs from the target population. The face to face semi-structured interviews were used as data collection instrument. The data collected from the 17 manufacturing SMEs senior managers were analysed using the template analysis, a form of thematic analysis developed by Professor Nigel King. This analysis identified Nigerian SMEs’ manufacturing challenges, priorities and key decision issue considered important for the manufacturing strategy process and practice. The research findings point to an approach in developing manufacturing strategy in an emerging economy. An approach that is directed towards improving the manufacturing process, product quality, competitiveness, manufacturing capacity and other business needs, which has enabled these manufacturing SMEs to respond to their manufacturing priorities and manufacturing challenges. These findings have possible implications for the government, SMEs, policy makers and managers. This study has made a contribution to knowledge by increasing the understanding of manufacturing strategy of SMEs in context of an emerging economy. The study identified Nigerian manufacturing SMEs priorities, challenges and developed strategy that will aid professional practitioners, policymakers and the government to make manufacturing decisions, thereby contributing to practice.