Title: IT impact on small and medium enterprises ¿is its effect moderate by intensity of IT use of industry?This article aims to demonstrate that the impact of information technology (IT), on organizational performance of small and medium enterprises (SMEs), varies according to the intensity level of IT use of industry. For this we use microdata from the Second Longitudinal Survey of Business (ELE2), through which we established variables of intensity of IT use and organizational performance. Then, using X-Means we define indicators of intensity of IT use in SMEs and industries. The results showed that the intensity of IT use has positive effects on SMEs. Also, prove that the effects of the intensity of transactional IT use on performance, varies according to level of IT use of industry.