In the current literature on business and management sciences, researchers, academics and professionals have focused on the publication of theoretical and empirical research on the development and importance of organizational culture in companies, but relatively few have And studies on the relationship between entrepreneurial culture and corporate performance, and even more scanty are the theoretical and empirical studies that analyze these two constructs in an environment of small and medium-sized enterprises (SMEs). The objective of this paper is to study the effect that business culture has on the level of performance of SMEs in the State of Aguascalientes, using a sample of 400 SMEs based in this geographical location. The results show that the business culture (clan, adhocratic and market) have a strong influence on the level of SMEs performance, but not hierarchical type culture.