Since its appearance The Information and Communications Technology (icts) have increasingly become a strategic resource for companies to compete in most industries, generalizing the concept that these are the source of competitive advantage. But really when icts are a potential source of competitive advantage for smes? Under what conditions is obtained that these contribute to create value and improve its competitive position? What characteristics must meet these to achieve and sustain competitive advantage? This document supported in resource based view (rbv) perspective answers these questions and presents vrio analysis as a tool for determining the value and potential of icts in smes can reach and how they can help the company achieve advantages sustainable competitive in addition to their resources and organizational capabilities.