Weerakkody, W.M.M.G.N.U.Kulathilake, C.J.P.Fernando, A.G.N.K.2019-05-272019-05-2720199789550481255http://erepo.lib.uwu.ac.lk/bitstream/handle/123456789/633/434.pdf?sequence=1&isAllowed=yInternet banking activities came into existence as a result of the evolution of new technology and it allows the customers to undertake their banking activities even staying at home. In general it is a feature introduced by the banks to its customers to log into their individual registered domain account on bank website and do almost every transaction they do by visiting the bank. It is a good opportunity especially for the business owners of the country. Owners of Small and Medium Enterprises (SMEs) play a vital role in today’s business world. When making business decisions, owners’/managers’ characteristics are considerable and their adoption to e-commerce is significant. Hence, the current study investigate the SMEs adoption of internet banking in Sri Lanka. The researcher’s attempt is to identify the level of internet banking adoption by SMEs, the impact of perceived ease of use, perceived usefulness and attitude on internet banking adaptation and the most significant factor impact on internet banking adoption by SMEs. For the current investigation, all the consumers who use internet service in SMEs in Colombo District is used as the target population and 200 consumers (SME owners) are selected as the sample by using stratified sampling technique. Primary data was collected through a self-administered questionnaire. The collected data was analyzed using correlation analysis, regression and descriptive analysis methods. The findings of this study supports the previous findings on the similar area. The results of this study showed that there is a positive impact of perceived ease of use, perceived usefulness and attitude on internet banking adaptation. Further, it revealed that all factors are positively impact on internet banking adoption by SME’s while perceived usefulness showed the highest impact.enAccountingFinanceBankingOther