In this study, we focus on the importance of the convergence of tacit knowledge, such as commitment of consultants and absorptive capacity of consulting client firms, for the completion of successful consulting projects. In order to examine effects of the commitment of consultants and the absorptive capacity of consulting client firms, we establish the empirical models and test the research hypotheses by using the survey data of SMEs, in which those firms have been consulting experiences. First, the findings from the empirical test results show that the commitment of consultants has a higher impact on the completion of consulting projects than other variables. In the indirect effect through the absorptive capacity, by the same token, it has a relatively higher impact than other variables. Second, the test results indicate that in the consulting environment of the client firms, while the CEO’s support, which takes into account the understanding of consulting purposes and etc., is statistically insignificant to the absorptive capacity, the institutional conditions for the consulting projects are highly statistically significant at 0.1 percent level.Third, although the CEO’s support is insignificant to the absorptive capacity, it can affect indirectly to the absorptive capacity through the path of institutional conditions, and then eventually, the CEO’s support has a positive impact on the completion of consulting projects through those pathway. Finally, the total effect,sum of all possible indirect and direct effect, of consultants’ commitment is relatively higher than the absorptive capacity in the consulting client firms, but the combination between these variables makes it possible to increase the level of the completion of consulting projects.