Evidenced poor performance of the industrial sector, accounts for the low rates of the macro economic development in Nigeria. This is attributed to inefficiency in the management of the technology base of operation given excessive span of control in the units of operational levels. Hence the advocated delegation of technology base of operational to lessors. This work compared lease based and non leased based firms on the basis of profitability, Profit/Net Asset ratio and consumer satisfaction based on reported performance-(Audited Annual Account,) questionnaire and interviews as sources of data; and found that lease based firm have better level of efficiency firm higher profit/Net Assets ratio and higher rating in consumer satisfaction. Thus recommends that organizations should increase their span of control effectiveness by delegating the sourcing and management of their equipment base of operation as an operational unit to lessors. Key Words: Equipment Leasing, Lessor, Lessee, Span of Control, Profitability, Consumer Satisfaction, Marketing activity gap.