The alignment of e-business with business strategy is a theme that has gained interest among managers and researchers in the area. In this sense, the objectives of the present study are: (i) to identify the existing perspective of the strategic alignment in the SMEs; (ii) to find out the perception that the SMEs� managers have about the criteria that determine the maturity level of the e-business alignment with the business strategy; and (iii) to identify the existing relationship between the perspective of the e-business alignment with the criteria that promotes its alignment with the business strategy.� This study adopted the models developed by Henderson and Venkatraman (1993, 1999), Luftman (2000) and Sledgianoswki et al. (2006). Methodologically, a 52 item questionnaire was administered to a sample of 82 managers of enterprises located in the northeast of Mexico. The results present relevant implications for the strategic management of private organizations