The current dynamic and turbulent business environment has forced companies that are competing in global markets to change their traditional methods of conducting business. Recent developments in applying information technology offer the most exciting business opportunities in the marketplace. Organizations must re-evaluate every aspect of their strategies and quickly move to a working mode where the information technology is essential for their success. In this way we should have proper factors to evaluate information technology in organizations. Small and Medium Enterprises are critical to the economies of all countries, including developing ones. They cannot leave behind and many are already demonstrating their entrepreneurship strength by grasping opportunities offered by information technology. In this paper first we studied e-readiness concept of SMEs1 and then extracted effective factors on evaluation of information technology in Iranian manufacturing SMEs by using Multidimensional Scaling (MDS) and Linear Multiple Regression.