The purpose of the paper is to report the findings of a recent research conducted in Samoa. Case studies were conducted in 12 Samoan small and medium enterprises (SMEs). All participants had access to the Internet and ten of them had websites. Participants verified the interview transcriptions while senior government officials including the Prime Minister validated the findings. Recent e-Commerce studies in SMEs concentrate in developed countries and highly populated developing countries. There are no existing studies of E- commerce in SMEs of the developing countries of the South Pacific. This paper aims to remedy this gap in IS literature.