This study aims to analyze the Entrepreneurial capital, Leadership and Innovation performance by conducting a comparative study from high-tech firms in Argentina. The final sample comprises 233 SMEs from the technology-based sector located in Argentina. Hypotheses were tested using partial least squares structural equation modeling (PLS-SEM). The results show that entrepreneurial capital and leadership enhance innovation performance of high-tech companies and that the intensity of these relationships varies depending on the size of the firms.