Enterprise development support service takes different forms of the assistance to SME creation and development. Surprisingly, regardless the reduced tariff (Costs) / service quality augmenting efforts (Benefits) proposed by agencies, there are numerous cases when the SMEs’ demand for and their engagement in the proposed support services keep low or even absent. Why would SMEs underestimate the Value of the support service? What factors enter into the deal? We propose to investigate these questions in the light of the flows of knowledge / inter organisational learning that intervenes during the Support service transaction. Effectively, due to the knowledge-based structural and interactive nature of the support service transaction, we defend the idea that it would be pertinent to analyse it from perspective of the Consumer Behaviour theories (particularly, the models of the Perceived Value - viewed as object of knowledge), combined with the Inter organisational Learning theories (inspired by the models developed in the frame of strategic alliances domain - knowledge flow model of 3 Loops). To provide some conceptual propositions in this regard, we base on hybrid exploration on Customer Perceived Value (viewed as object of knowledge) and the Inter Organisational Learning (knowledge flow model of 3 Loops). The 3Loops approach outlines the different causes of the inter-organisational learning failure within the SME Support system in terms of the knowledge of « [Support service] Value » (and even further “Support service Need”). Two research fields’ advancements are thus integrated at the service of the projective finality of the SME support success.