This chapter reviews e-Commerce research in Small to Medium-Sized Enterprises (SMEs) in New Zealand. The chapter then attempts to review the Government’s e-Commerce strategy highlighting commonalities and gaps with respect to e-Commerce adoption and diffusion research in SMEs in New Zealand. The chapter found the strategy emphasising the role of the Government in providing leadership, in building the capability of New Zealanders and in providing an enabling regulatory environment. The strategy is set out to be a complete partnership between Government, business, and the broader community to achieve these objectives. Recent progress on this strategy is reviewed and its significance to SMEs is discussed. This chapter points to the importance of prioritising the implementation of certain strategies by the New Zealand Government in order for e-Commerce to succeed in SMEs.