Lean manufacturing (LM) has been recognised as an inclusive management style which enhances organisational performance by adding value to the manufacturing processes through eliminating wastes, time and efforts. Many SMEs globally, implement or are willing to embrace lean programmes to survive in the current competitive environment. Lean is a powerful management approach that is driven by a set of critical enablers. The main task of the lean leaders is to deeply understand the relationship between these enablers to generate business advantage. This study investigates a contextual relationship among lean enablers in SMEs in the Kurdistan Region of Iraq (KRI-SMEs) by applying Interpretive Structural Modelling (ISM) techniques. The enablers derived from previous studies formed a basis for semi-structured interviews conducted with nine business managers in KRI-SMEs. In conclusion, the study provides a structural model of lean enablers that should support business practices within SMEs.