The purpose of this study was to analyze the capacity building of food-based SMEs through the incubator business model. The research method used is a qualitative method. Data collection was carried out through interviews, discussions and literature reviews. Furthermore, the collected data will be analyzed with the strengths, weaknesses, opportunities and challenges of developing an incubator business model for food-based SMEs in Gorontalo District. From this research it can be found that Gorontalo District has enormous food potential which should be accompanied by development of the downstream sector through food-based SMEs. The incubator business model with the Out Wall concept is an effective model that can be used to increase the capacity of food-based SMEs in Gorontalo District. Through this model, SMEs will receive incubation services at their respective locations which include 7S (space, shared office facilities, services, support, skills decelopment, seed capital and synergy). This incubation model is designed so that food-based SMEs will be able to map their potential and develop businesses which in turn will have a positive impact on regional economic development. Tujuan penelitian ini adalah untuk mengkaji mengenai peningkatan kapasitas UKM berbasis makanan melalui pengembangan model inkubator bisnis. Metode penelitian yang digunakan adalah metode kualitatif. Pengumpulan data dilakukan melalui wawancara, diskusi dan kajian pustaka. Selanjutnya, data yang terkumpul akan dianalisis dengan menelusuri keunggulan, kelemahan, peluang dan tantangan pengembangan model inkubator bisnis untuk UKM berbasis makanan di Kabupaten Gorontalo. Dari penelitian ini dapat diperoleh bahwa Kabupaten Gorontalo memiliki potensi pangan yang sangat besar yang sepatutnya diiringi dengan pengembangan sektor hilir melalui UKM berbasis makanan. Model inkubator bisnis dengan konsep Out Wall merupakan salah satu model efektif yang dapat digunakan untuk meningkatkan kapasitas UKM berbasis bahan pangan di Kabupaten Gorontalo. Melalui model ini, UKM akan memperoleh layanan inkubasi di lokasinya masing-masing yang mencakup 7 S (space, shared office facilities, service, support, skill decelopment, seed capital dan sinergy). Model inkubasi ini dirancang agar UKM berbasis makanan akan mampu memetakan potensi dan mengembangkan bisnis yang selanjutnya akan berdampak positif bagi pengembangan ekonomi daerah.