The TOWS matrix is a variant of the SWOT matrix examined in an earlier post using the Cobbler case data.
The TOWS matrix places greater weight on the external variables whereas the SWOT analysis emphasizes the internal environment. I find the TOWS matrix to be valuable when developing recommendations, alternatives, and new strategies.
The process: take your findings (data) from the SWOT analysis, record them in the TOWS matrix, and then draw conclusions after reflective thought about the implications of the aligned cells. For example, consider the external opportunities (first column) given the internal strengths (first row)—SO square…
TOWS Alternatives, Issues, Strategies Matrix
| External Opportunities (O)
1. Transfer identified external opportunities here… |
External Threats (T)
1. Transfer identified external threats here… |
|
| Internal Strengths (S)
1. Transfer identified internal strengths here… |
SO Alternatives, issues, and strategies that use strengths to maximize opportunities. |
ST Alternatives, issues, and strategies that use strengths to minimize threats. |
| Internal Weaknesses (W)
1. Transfer identified external weaknesses here… |
WO Alternatives, issues, and strategies that minimize weaknesses by taking advantage of opportunities. |
WT Alternatives, issues, and strategies that minimize weaknesses and avoid threats. |



