This article presents the results of an empirical-exploratory study applied to companies of the Software Industry (IndSw) sector. One of the objectives pursued was to know the Critical Success Factors (CSF) of the SWInd and their relation with the business strategic orientation. The CSF identified and analyzed were: Government Support, Human Capital, Marketing, Quality and Innovation. The research results reveal that it is possible to identify the existence of at least two main groups of strategic orientation (cost and differentiation) within this sector. The analysis of the relation between business strategic orientation and the CSF emphasizes the following CSF: Human Capital, Quality and Innovation, the remaining factors present a little significant relation. The empirical study was made through multivariate analysis techniques. The analysis of results is based on data collected through the application of a web survey (Internet) to Mexican software companies. The survey was applied in July 2005.