The interest of this article is the presentation of the findings of the relationship found between knowledge transfer and information and communication technologies, of the SMEs of the tourism sector of the Department of Caldas. The study is based on the application of a knowledge management valuation model to 61 operating companies of the tourism sector in the Department of Caldas. Based on a qualitative research, with a descriptive, exploratory and correlational approach. Regarding the use of ICT, it is a palpable fact, the progress of SMEs in the tourism sector of the Department of Caldas in the use of this resource as a basis for the sale of services, products and the transfer of knowledge inside and outside the companies. It is concluded that there is a positive and significant correlation between knowledge transfer and information and communication technologies. It is hoped that these results will lead to strategies that will allow the improvement of these companies
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