Abstract: E-Commerce has become increasingly popular in our everyday business and personal lives. This study provided an insight about factors which led to the adoption of e-Commerce in Small and Medium-sized Enterprises (SMEs) in the GCC with an empirical study of Kuwait. The research is based on a wide literature review, focused on proposing a theoretical model of organizational, technological and environmental factors influencing e-Commerce adoption and implementation. This was achieved by distributing a questionnaire to examine the perception of e-Commerce adoption levels among SMEs from three main economic sectors in Kuwait. The results of study indicated that factors such as the organizational context (top management support), the technology context also (perceived benefits) and the environmental context (government regulations) are positively related to e-Commerce adoption. Limitations of the study include sample size preclude generalization to all SMEs in Kuwait but the trends suggest that further research should be a priority for industry, government and research academics.