During the age of globalization, change has become a general phenomenon of business environment. Managements are compelled to adapt with the change to survive. Reengineering concept rises to adapt with the changes in terms of business process. However, critics raised questions as a number of business process reengineering initiatives failed and such failures have raised a doubt about the fad of reengineering. As a result, current researches are tempted to deal with the object orientation to find out the optimum way of successful implantation of re-engineering. This paper deals with the determination of critical success factors (CSFs) of re-engineering in the production process of the small and medium sized (SMEs) manufacturing enterprises of a developing country, Bangladesh. Determinants have been identified empirically through the survey conducted in the SMEs sector of Bangladesh.