Inserted in a turbulent environment, organizations need to know not only their core competencies and organizational capacities, but also their role in the external environment to survive. While revenue growth and the demand for IT are increasing, the IT budget increases in a lower rate, justifying the pursuit for effectiveness and efficiency. The strategic planning process must consider this dynamics and complexity and, therefore, must pay attention to the strong and weak signals from the environment. The strategy should work as a line of direction to the IT governance. This alignment must be established by some initiatives to build the organizational structure that will guarantee the effectiveness and efficiency pursued. To analyze this alignment, the organizational strategy and the organizational strategic planning are discussed. The foundations that must be built to establish the alignment between the IT governance and the organizational strategy are also discussed. To analyze the observations from the theoretical framework about the construction of the organizational structure, a case study was conducted in an information technology service provider which was created from the merger of two other information technology service providers from the southeast region of Brazil. After analyzing the organization´s situation in April of 2006, some actions are planned and executed to structure the organization for the alignment. The follow-up of each initiative and the structural changes that happened until February 2007 are also discussed. Considering these, the following steps to build the organizational structure are suggested.