E - mail marketing is the premise of the user's prior consent, by way of an e-mail to pass valuable information to target users of a network marketing tool. The rapid development of the Internet era, the small and medium enterprises have gradually entered the age of electronic commerce, have created their own e-commerce site. In the meantime we must first fully understand the current situation of SMEs in Email marketing, followed by focused analysis of the development of SMEs Email taboos and the Golden Rule. Because the domestic development of the Internet got a late start, the small and medium enterprises for the E - mail marketing, awareness is not yet very strong, E - mail marketing has not been adequate and a wide range of attention, hope to raise SME E-mail marketing problems as well as , to find an effective solution for SMEs to provide quality services. However, for each of SMEs, a good E-mail marketing strategy is the interests of the enterprises to ensure that smoked.