This article presents a model that describes the sources of the economic potential of Service-Oriented Architecture (SOA). The model, initially based on a literature review, was thereafter refined by means of empirical evidence collected in the automotive distribution sector and the banking industry. The authors suggest that the economic potential of this new information systems architecture depends on its fundamental characteristics as well as on the individual business models and IT strategies of the companies wishing to use SOA. In addition to presenting a comprehensive model, this paper also presents selected examples from the fieldwork that illustrate how SOA can be used to create economic potential in the considered industries.