The purpose of this study is to investigate factors affecting intention to adopt ICT in the SMEs of two states in Malaysia. This study also contributes to and extends our understanding of the Internet as a medium for commercial use in the service arena, identifying the rationales for adopting or rejecting the ICT by the SMEs. From a managerial viewpoint,
the findings provide support for investment decisions, and for decisions relating to the development of Internet services that address and take the concerns and needs of companies into consideration.