Abstract
Some research report that a lot of companies in Japan use Internet for their management and diffusion of information and communication technologies and devices may promote the companies' utilization. Concerning non-urban area, actual conditions of companies' utilization of Internet are not sufficiently known. This study examines both companies' and consumers' utilization of Internet in non-urban area based on the research in Matsuyama city. The research reveals only a few companies directly use Internet to increase their sales. Comparing with both utilization of Internet, this study suggests some implications for company management in non-urban area.