Small and Medium Scale Enterprises play an important role in the Economic Development of both developed and developing nations. Nigeria is no exception with SMEs providing about 85% of employment in manufacturing sector, believed to contribute to about 70% to GDP and account for about 92% of businesses in Nigeria. However, the SMEs are confronted with challenges of credit accessibility for their expansion and growth. The above constraints gave rise to the researchers to examine impact of bank loan on the profitability of SMEs in Bauchi state of Nigeria. The objective of the study was to examine impact of bank loan on the profitability of SMEs in Bauchi state. To this end, the study used survey method and secondary data method. A self-administered questionnaire was used to obtain relevant data from a sample of 97 SMEs operators of Bauchi state. In addition, Krangcie and Morgan table was used to select the firms. Both descriptive and multiply regression analysis were used in the analysis of the relevant data. The analyses were done using multiple regression analysis to examine impact of bank loan on the profitability of SMEs in Bauchi state. In conclusion, this research shows that bank loan has negative relationship with Return on Asset but have positive relationship with firm size and firm age in Bauchi state based on the research findings.