This document discusses the relationships between the university extension processes and society, punctually in micro, small and medium enterprises (hereinafter: MSMEs). It is based on a historical and epistemological approach to the “university extension” construct. Subsequently, a description of the current situation of MSMEs in Colombia and its worldwide references is presented, through which the influence and linkage of university extension with these is revealed. Likewise, a review of the constructs related to virtual learning processes (E-Learning) is carried out to achieve a synthesis of the situation, challenges and new perspectives of the university extension from this approach and its impact on MSMEs.