SUMMARY
Introduction: Economic theories imply that the basis of a country's economic development lies in innovation while being achievable in the use and application of knowledge in economic activities. Therefore, this research examines the process of knowledge generation through the absorption capacity and its effect on the innovation of companies in the industrial sector in the northern border of Mexico.Method: The methodological design consisted of a quantitative investigation using a questionnaire applied to the managers and supervisors of 128 industrial companies of the northern border of Tamaulipas, Mexico. The technique for the processing of the data was the structural model equation (SME) through the covariances that allow exanimate a simultaneous multiple dependency relations, the above is processed through the statistical package AMOS version 21.Results: The evidence indicates that the absorption capacity is dimensioned by two elements which is the potential absorption capacity and the absorption capacity carried out. The same way the results allowed us to observe the innovation in the processes. The foregoing was admitted through the convergent and discriminating validity. Finally, the potential absorption capacity and activity could be seen in the structural model.Discussion or Conclusion: The previous results in the understanding of the learning dynamics of the organization are those that favor the development of processes in innovators. Highlighting the lack of knowledge assimilation in this type of companies, which can lead to a lack of innovations in the product.