Plan with a promising export sheep meat to the United Arab Emirates, the need to investigate whether or not the country is a potential market, which should enter into a business relationship and export those products to this country. For this business plan to the United Arab Emirates he was chosen because because 80% of the population of this country professes the Muslim religion who believe mutton clean meat, which is consumed in the table of Arabs Another reason is believed to be an interesting country market, it is because the consumption of Halal meat is growing in this country from the hands of population growth and the rise of tourism, as it is also a market that has eliminated tariffs food imports, but must analyze the requirements for exports to this country, just as you should identify strengths and weaknesses in the Colombian market and thus making a successful export process that fits and meets all requirements and demands not only legal, but also that fit consumer preferences and Arab culture. Drawing on concepts, research, and data generally UAE and Colombia, especially in the commercial structure of each of these countries, it is expected to solve the problem or need for research that gives rise to this project