With the rapid growth of internet and internet related technologies almost all type of companies are finding new ways to enhance their business process by going online. SME’s are considered as key feature in the economies of every country. This crucial sector plays an important role in the development of economy’s infrastructure by providing employment generation, innovation and wealth creation. The implementation of new technologies, use of ICT (information and communication technologies) and electronic commerce in SME’s with their operational environment has provided numerous organisational opportunities. This thesis work stipulates the development of e-commerce in SME’s. In this research work, case study of two Swedish companies has been done which demonstrate that how these two companies are embracing the strategic role of e-commerce in business–to- business perspective, as business-to-business e-commerce capture the big share of e-commerce.