This study evaluates the factors that lead SMEs to adopt information and communication technology (ICT). Our research proposes an ICT Adoption Model using structural equation modelling that examines the role of small to medium sized enterprises (SMEs) owner- manager as a mediator for the adoption of ICT. The model is focused on the investigation of the direct and indirect influence of technological, cultural, environmental and organisational factors on the SME’s adoption process. The results indicate the validity of adoption factors and their applicability to the United Arab Emirates (UAE) environment. The main focus of the research was to develop a new framework that develops further the research of Rashid and Al-Qirim (2001). This identifies the critical mediating role of the owner-manager’s decision to adopt ICT in SMEs in the UAE. The results showed the importance of owner/ manager as a mediator; and confirmed the importance of technological, organisational and environmental factors in the process of ICT adoption in the UAE. Although there is culture diversity in the UAE, culture was not significant either directly or indirectly in its effect on ICT adoption by SMEs in the UAE.