Abstract: Various authors have concluded that there are different groupings that make it possible to explain the differences between companies in terms of their size, composition of capital or the degree of their evolution in terms of ICT and that within medium and small companies there are special dynamics that are necessary understand. This work is focused on this type of firms and a mixed methodology has been used to obtain data, which included the preparation of a field work supported by consultations with relevant personalities from academia, industry and consulting services in the area. It is proposed to draw an empirical scheme of the SME sector in Argentina, and results are presented in relation to the investment and adoption of ICT in these type of firms.