The Federal Small Business Innovation Research program –SBIR--was created by Congress to provide start-up funding for small businesses with less than 500 employees. More than $2 billion is available each year to launch projects from concept, to prototype development, to commercialization. Its high risk,high reward. Robert L. Smith, S-B-I-R manager for the U-S Navy, says one small company developed whale-watching technology that evolved into something bigger.