The chapter, based on literature review and own research study, includes selected issues related to the restructuring of companies in relation to their entering foreign markets. Firstly, the objective and the scope of the study are defined. In the following sections, the concept of organizational structure and restructuring is explained. Subsequently, the essence of restructuring types, found in the literature is explained in details. Also, the recapitulation of reasons for restructuring in the SME sector companies is presented, and the causes of resistance to change are examined. The chapter presents also an attempt to determine the specifics of the restructuring of companies (in this selected sector) entering foreign markets. A brief summary ends the chapter.