The focus of this paper is on the process for making tacit knowledge explicit, called “externalization”, in the two meanings of “elicitation” and “encapsulation”. Technology of course can support the process of knowledge gathering, elicitation and encapsulation but it results obvious that some knowledge will be lost during all these phases. Our challenge consists in suggesting how determine which knowledge an organization should make explicit and which it should leave tacit: a balance that can affect competitive performance.