Even Bihar and West Bengal both state has some similarities in Population size, Geographical area, population density, youth population etc. the GSDP (2023-2024) of West Bengal is Double. So the objective of this paper is to find out the components where Bihar lagged behind West Bengal during the Study of Un-Incorporated Non-agricultural Enterprises (ASUSE-2023-24). We have utilized the Descriptive Research Approach, where we have performed a Comparative analysis between Bihar and West Bengal’s Un-Incorporated enterprises. This analysis considers the number of Establishment in the states, type of Ownership and their distribution, Employment and emoluments per worker and per establishment. Taking deep research in different sector like Manufacturing, Trade, & Other Services. In Bihar have only 1.84% no. of establishments in urban area of whole manufacturing and West Bengal have 11.95%. This paper finds that female participation as a worker in urban area in all sectors is significantly lower in BR compare to WB. West Bengal’s enterprises are more formalized and regulated, on the other hand Bihar’s enterprises tend to be digitally stronger and financially more resilient in terms of fixed assets but Bihar’s enterprises have lower Outstanding loans compare to West Bengal. Bihar is ahead of West Bengal in terms of Productivity of per Worker & Establishment
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