Using theoretical support of the Resource Based View (RBV), this article aims to show how the development of resources and capabilities of microenterprises occurs through the support of an incubator. The research method was qualitative exploratory and descriptive. Interviews were conducted using a standardized script with open questions, applied to entrepreneurs of nine incubated microenterprises operating in the areas of biotechnology, electromechanical, cosmetics, plastic injection molding, metallurgy, training, information technology and communication. It was found that the microenterprises seek to generate value for their products and services in different ways, developing resources and strategic capabilities for this purpose. The process focuses, first and foremost, on the customer’s needs, seeking to adapt the resources and capabilities to meet those needs. The resources that have proven strategic in generating value for the products and services of the microenterprises