Philosophically, the nature of knowledge has been a topic that invites discussion for many generations. It is difficult to give it one simple definition because it involves all levels of organization including business strategy, organizational culture, organizational structure, technology, learning and expertise. To obtain creativity and meet the objectives as well as magnifying the merits which could result from an efficient KM, many organizations are spending a great deal of resources in launching KMS to support their knowledge work and cultivate learning behavior within organization.This book aims to examine the level of awareness and utilization of KM amongst Iranian SMEs and large enterprises. Infrastructure capabilities (culture, structure, and technology) and process capabilities (knowledge acquisition, conversion, application, and protection) have been analyzed and measured for both settings (SMEs and large enterprises).