The advancement of technology has changed the way the entire of healthcare industry functions. An electronic medical record is one of the advancement of technology that is significantly and gives a great benefit in medical field. The development of electronic medical record can help to increase the productivity and profit of medical institutions. Most countries in developed countries are increasingly using an electronic medical record (EMR) to improve work process, patient safety and quality of healthcare. Unfortunately, most developing countries address many drawbacks and barriers in implementing EMR. The primary thrust of this paper is to examine the challenges and benefits of an EMR and its contribution to the development of healthcare delivery in developing countries. Some benefits of an EMR system to promote better health care by improving all aspects of patient care and encouraging healthy lifestyles among communities, increase efficiencies and lower health care costs and enhancing in clinical decision making. Despite of EMR challenges facing the developing world such as interoperability, privacy and confidentiality, organizational and social barriers, limitations of technology, electronic preservation, legal status of EMR and customization. The potential of EMRs will make significantly augmentation to health care transformation. Most studies shown how workable it could be with support and enlighten from developed nations to design and implement an EMR system that fits into this setting.