Abstract: This study examines the business alliance practices of Tourism Small and Medium Enterprises (TSMEs) in Malaysia. TSMEs play a crucial role in sustaining economic growth and development in Malaysia. The study explores the business alliance activities of TSMEs to determine the similarities and differences of TSMEs across Malaysia. The study finds that overall TSMEs practices formal business planning in their business operations with main alliance activity is information sharing followed by knowledge sharing. Some policy implications to assist TSMEs to implement and improve the practices are suggested.