Inhaltsangabe: Abstract: Entering a new market pose always a new challenge for a company. This study presents a new international market entry model the X-model. Different theories concerning market environment, entry barriers and entry strategy help to develop this new model that takes into account all three components from an outside perspective of a specific industry. The model and its components are illustrated by using the entrance of a small and medium-sized Swedish fashion retailer as part of an industry into the Estonian market. This market went through considerably changes from a former Soviet country to a new European Union member state and offers new market potential for fashion retailers. It will be shown with the support of the X-model, that the entry barriers arising out of the market environment can be overcome by the right entry strategy and thus, the Swedish fashion retailer might profit from this approach. One of the most considerable trends in today's business environment appears to be the increase in the internationalisation of firms and markets. More and more firms realize that international expansions not only represent a chance to achieve further growth but may also become a necessity when the international competition gets intense even in the domestic market. Thus, even retailers are developing international and are no longer able to remain within the boundaries of their domestic market. By operating international, the retailers are provided with opportunities for concept development, for sourcing and for operational development. Moreover, international markets represent valuable growth opportunities and support the information gathering as a result of business experience. By deciding to go international, a company has to decide which entry strategy to use. Thus, it faces various market entry barriers that must be considered. For instance special standards, quality requirements and other regulations, as well as differences in legislation"