The 1990s has been marked by the widespread transfer of new information technologies that can alter the fundamental nature of computing. Effective storage and multitasking processing technologies have combined with developments in telecommunications to create new opportunities for resource sharing and communication among computers. The importance of this revolution has been recognized by senior information systems executives, whom have identified the planning and development of corporate information technology structure (architecture) as the most critical issue of the decade (Niederman , Brancheau & Wetherbe, 91). This study, through the responses of 313 North American senior IS executives, will explore the nature of IT (information technology) structure and its relationship to organizational structure.