This dissertation is a study of the relationship between Information Technology (IT) strategic alignment and IT governance structure within the organization. This dissertation replicates Asante (2010) among a different population where the prior results continue to hold, the non-experimental approach explored two research questions but include two moderating variables: industry type and organization size. The model used in this study was Luftman (2003) Strategic Alignment Model (SAM) which was validated through previous research. This research used web-based surveys to collect the data from multiple organizations which include IT executives and managers, and addresses the missing link between IT governance and strategic alignment of different industries. The sampling frame were about 3000 business professionals from medium and large sized companies in the United States of which 138 responded in the time allotted for data collection. The study tested four hypotheses which were measured using statistical correlation including Kruskal-Wallis one-way analysis of variance (ANOVA), Mann-Whitney U test and logistics regression. The study finds that there is not significant relationship between IT strategic alignment and levels of IT governance structure and federal IT governance structure within the organization