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Objective. In order to analyze the importance of Absorption Capacity (CapAb) as a fundamental strategic variable on the competitiveness of companies belonging to the food production of the aquaculture subsector. Methodology. The CapAb, the relationships of its dimensions and the competitiveness of the shrimp aquaculture companies at northern region of Sinaloa were evaluated. For that we applied a questionnaire at 71 companies, designed to obtain information about: company profile, acquisition capacity, assimilation, transformation and exploitation of knowledge, and competitiveness. Results. Our findings indicate that there is a statistically significant positive relationship between the acquisition capacity, assimilation, transformation and exploitation of knowledge and the competitiveness of the companies studied. Limitations. The main limitation of this work was the limited size studied. Another problem related to this was the fact that research was carried out in a very specific geographical and sectorial context; it is not possible to assume any scope for the generalization of the results found here. Conclusions. We reported the empirical importance with a strong theoretical support that allows us to highlight the role played by the CapAb in relation to the performance of the studied organizations. [ABSTRACT FROM AUTHOR]