In this paper a model is developed from work by Earl and also the National Office for the Information Economy (NOIE). The model seeks to provide a framework to place small businesses on a continuum of maturity in their use of the Internet from 1. Computerisation, 2. Getting Wired, 3. Corporate Home Page, 4. Corporate Intranet, 5. Buying and Selling Online, 6. Adding Key Capabilities, 7. Decision by Wire, to 8. Let’s Drop the “E” and transform. This model is then examined in light of case studies undertaken in four small to medium sized enterprises (SMEs). The model is useful both in placing a business of any size on the continuum and assisting in identifying the next stage of potential development for a company’s systems. The model has been extended through insights gained in the analysis of the case studies.