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In order to further our knowledge on the use of the Internet and the Web in manufacturing SMEs, the present research seeks through an empirical study of 108 Canadian firms to explore the following questions: For what purposes are the Internet and the Web presently used, i.e., to what extent are e-business functions assimilated in manufacturing SMEs? What characteristics of the SMEs’ environmental, strategic, managerial, operational, and technological context are associated with e-business assimilation?