E-Commerce studies in small and medium enterprises (SMEs) in Least Developing Countries (LDCs) have been labelled as being obscure and characterised by a list of challenges which if, not remedied, will continue to plague these countries. Many LCD studies employ research methodologies that are quantitative and techno-centric in nature. However, although E-Commerce is a technology, it is embedded within a given context – that of a least developing country that is characterised by specific contextual challenges different from both developing and developed countries. Against this background, investigation of E-Commerce in SMEs in LDCs requires initial understanding of structural properties inherent in the specific context and thereafter in the technology. This paper proposes a conceptual framework for examining the interaction of structural properties of ECommerce in SMEs in LDCs. The framework integrates the structuration theory concepts with factors drawn from E-Commerce studies in SMEs in LDC.