In recent years dozens of nations have begun exporting software products and services. We label these nations the ?new software exporting nations?. We introduce a four-tier taxonomy of software exporting nations. Thresholds for the tiers are defined by export revenues, by cluster size, and by maturity. Tier 1 nations are the major software exporting nations; Tier 2 nations are the transition software exporting nations (China and Russia); Tier 3 nations are the emerging software exporting nations (e.g., Brazil, Bulgaria); and Tier 4 nations are the infant stage software exporting nations (e.g., Vietnam, Cuba).