There is a scarcity of research about cultural aspects and organizational culture related to Lean Implementation (LI) (Pakdil and Leonard, 2015). The purpose if this paper divided into four stages. First, to identified the influences aspects of Lean Implementation (LI). Second, aggregate the aspects into themes. Third, gauging current perception of participants against the themes. Finally, identified a culture position that manufacturing SMEs should aspire to the most effective Lean Implementation (LI). In order to addressing the need for Organizational Culture (OC) to better facilitate Lean and propel its success among Small and Medium Enterprises (SMEs) in Saudi Arabia as a case, grounded theory, action research and an inductive approach has been selected. Due to the nature of the topic requiring the exploration of culture, it is beneficial to utilise qualitative research which is provided by grounded theory that has been adopted. Thus, adhering to the grounded theory process utilising an issue focused approach (Sackmann, 1991). Twenty-nine semi-structured interviews and two focus-groups were chosen to conduct this exploratory study and a questionnaire which has been derived from the second focus group to gauge the OC themes within the SMEs, A total of 71 responses were returned. A literature review to identified the ideal position for the themes. An inter-rate reliability to validate data. The finding of the semi-structured interviews were 37 aspects that influences the implementation of Lean in manufacturing SMEs within Saudi Arabia. In addition, the 37 aspects were aggregate into 7 themes in the first focus group. Moreover, the result form questionnaire indicates many issues that were identified, all the results were in the dissatisfaction area. The lowest scoring theme was change management and behaviour patterns. This paper contributes to the ideal position were the manufacturing SMEs where it should be to aspire the most effective Lean.