Previous studies have estimated the failure rate of Enterprise Resource Planning (ERP) implementations to be between 40 to 60%. This high failure rate also extends to ERP adoption by Small to Medium-sized Enterprises (SMEs) in developing countries. The failure rate is concerning since SMEs contribute to the development of many nations. It is known that the quality of a business case has a profound effect on the outcome of an investment. Hence, stronger business cases would increase the success of IT implementations. Yet, there is a lack of research or guidance for SME on preparing business cases.