The purpose of this paper is to present research in progress concerning barriers to sharing information in Small and Medium sized Enterprises (SME‟s). The work will examine the barriers to sharing in the newly emerging economies of Poland and Hungary with the relatively established economy of the UK. The results of the study will be used to from a model of “best practice” for SME‟s who are setting up or using Knowledge Management (KM) systems. Pilot work carried out in Poland in 2007 is also reported.