Information and communication technology (ICT) plays very crucial role to enhance sales,\r\nexpand business, reduce operating cost, reduce operating procedure, improve product or\r\ncompany image and easy access for product information in today�s competitive world. Although,\r\nthe intention to use ICT is significantly depends on the attitude and social norms of executives\r\ntowards ICT, especially in SME level. The main objective of the present article is to examine the\r\ndeterminants of ICT adoption among Malay based SMEs in Malaysia. Theory of Reasoned\r\nAction (TRA) has been employed to measure main factors that have effect on ICT adoption. The\r\npaper is based on review of literature and primary data. Data were gathered through\r\nquestionnaire survey of 199 SMES in Malaysia. Hypothetical relationships were identified using\r\nmultiple regression analysis in this research. The findings of this study are discussed and\r\nconclusion and policy implication are also addressed here.
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