Abstract: Although Small and Medium-sized Enterprises (SMEs) traditionally focus on domestic markets, it is possible to reach global markets easily with the impact of eCommerce. The internationally active SMEs are generally growing faster than the ones that are only targeting domestic markets. However the globalization requires an effective use of information technologies. Some of the barriers of the use of information technologies are complex electronic operations, non-availability of experts, and high initial investment. This study discusses how to identify and understand the customers of SMEs. It is also studied how a business layout of eCommerce is designed based on the needs and interests of our customers. The design issues of eCommerce are analyzed from the perspective of Neuro Linguistic Programming (NLP).