technological development and the resulting advantages in facilitating human life, the Internet has attracted many people engaged in trade, by resorting to marketing their products and services through modern technological means. With the passage of time, the volume of those technological commercial transactions increased on the Internet, which made many traditional merchants who conduct their business through commercial companies that have a presence in a virtual reality to resort to electronic means to conduct their business. Although e-commerce is something new to many people, especially those who are ignorant of dealing with the Internet, directing business activities through the Internet through electronic companies, especially small and medium companies wishing to compete with major companies, An integral part of the organization's business activities. Where the information technology revolution gave hope to small companies in the ability to trade alongside large companies, especially when we know that electronic companies are many of them in the virtual world without having a physical presence on the ground. The emergence of e-commerce on the surface of commercial transactions led to the emergence of the idea of electronic companies, instead of traditional companies, that conduct their activities online through their own website, without having a real site on the ground. Electronic companies are established legally via the Internet, building a website that is their headquarters as an alternative to the real estate headquarters in traditional companies, which leads to a reduction in expenditures, effort and time in order to reach the rest of the partners on the one hand or to the audience of dealers on the other hand, And the public when dealing with these companies does not cost much effort or trouble, as all his dealings are through the Internet, which he concludes while sitting between the walls of his room. Perhaps the most important characteristic of electronic companies is their ability to reach a broad base of customers, which we would not have access to through traditional companies alienated from information technology. Egypt is one of the best attractive Arab markets for electronic companies, as the Internet users in Egypt exceed forty-eight million users, which makes the field of electronic companies more popular through the huge customer base.