This study seeks to analyze the importance of the incubation process for the viability and development of micro and small enterprises based on the perspective of incubated and/or graduated companies, in a technological incubator linked to a Community College in Santa Catarina. With respect to its objectives, this is a study of a descriptive nature with a qualitative approach. The data collection occurred through the application of a questionnaire. Through this study, it was possible to observe that the incubator is/was of great importance in the formation and implementation of the companies, providing greater viability and continuation for these companies on the market.