Recently, many enterprises are adopting EAI (Enterprise Application Integration) technologies for integrating heterogeneous enterprise information systems. Among EAI levels, data-level integration is relatively straightforward and most popular. However, most commercial solutions provide complex functionalities and are expensive for implementing the data integration tasks at the small & medium enterprises. Also, they have their own proprietary architectures and have a restricted interoperability. Proposed in this paper is the development of a data integration middleware for facilitating data exchanges between the heterogeneous information systems. The main feature of this middleware is a explicit mapping of meta data about the relationships between source and target data. Based on this explicit mapping, users who do not have expertise in information technology at the small & medium enterprises can easily execute data exchange tasks among various information systems.