This study aimed at diagnosing the current situation of the higher education commerce sector in Egypt. The basic components of the sector at the national level, level of governorates and level of educational institutions will be discussed and analyzed. The study takes into account some points, such as the needs of the labor market, educational institutions, and investments in various economic activities to identify the elements of the strategic plan for the sector until 2011/2012. The study will make use of a gap analysis of skills and some statistical methods to achieve its objective.