Knowledge recognition as an organizational asset of strategic importance has generated growing interest on absorptive capacity. Surprisingly enough, research on the factors that originate this capacity has been rather scarce. Thus, existing knowledge on the matter suffers relevant omissions. One significant factor that has been excluded from the identified set of antecedents is the collection of resources and capabilities that derive from information systems and information technology (IS/IT). Therefore, this article is aimed at developing the arguments that justify considering IS/IT resources as an antecedent of absorptive capacity, and also at identifying the main relationships among these resources and the most relevant antecedents previously identified. This research concludes that IS/IT resources not only are an important antecedent of absorptive capacity, but also play a moderating role over the effects of many other antecedents.