The aim of this article is to conduct an exploratory study into how SMEs apply Reengineering. In particular, the approach of SMEs to Reengineering definition and methodology are examined. Reengineering has developed from a background in large enterprises. Existing methodologies mainly assume a large organization setting with large-scale resources dedicated to bringing about the large-scale reengineering changes. The paucity of studies in SMEs is surprising given the current and anticipated future market challenges in the SME environment that increase pressure for organizational realignment and responsiveness and market agility. The research involved a literature review and an exploratory multiple case study analysis. In total eight case studies on SMEs, where reengineering had been applied, were analysed using an inductive research methodology, which analysed positivistic reengineering approaches and less structured, more phenomenologically based approaches, which emerged within the case analysis. The analysis indicates that the taxonomy and nomenclature of reengineering, as defined by large organization-based studies, has not translated into SMEs, who use much more general terminology.