Successful mentoring is a function of human relationships. Chemistry, the emotional intelligence of the individuals and then their group emotional intelligence, the frequency, level of contact, and availability for contact will all determine the success or failure of the relationships. Leadership to some is a gift, an endowment of genetics, conditioned through life experience. To other who have the intelligence and the smarts, to be leaders is the next step. Whatever the case, the intelligence and the smarts, to be leaders is the next step. Whatever the case, the skills of leadership can be identified and learned through mentoring, coaching and the nurturing of theses individuals by those who are leaders. In Ron Bolger and Gerry Samuels mentoring relationship in Gradient Solutions, successful business results happened in that they built up a business and derived wealth from it that was their objective. This relationships understanding was pre-negotiated, reward structured and effective. It was based on trust, a sense of identity and efficiency. A model of mentoring for Irish SME’s that produced business results.