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.