Abstract: The research aims to determine the mediating role of concurrent engineering dimensions in the relationship between smart manufacturing pillars and manufacturing flexibility dimensions in Kronji Soft Drinks, Healthy Water, Dairy and Beverages Co. Ltd. The research method was descriptive analytical method, the research tool was the questionnaire, the research community was an industrial company, and the research sample consisted of (79) employees in the researched company.  A hypothetical model was developed that reflects the nature of the relationships and the mediating role of concurrent engineering dimensions in the relationship between smart manufacturing pillars and manufacturing flexibility dimensions. It resulted in seven hypotheses, which were tested using a number of statistical methods from the data collected in the questionnaire distributed to the researched sample. The research reached a set of conclusions, the most important of which is that there is a significant and positive correlation between smart manufacturing pillars and manufacturing flexibility dimensions, and that concurrent engineering dimensions mediate the role between smart manufacturing pillars and manufacturing flexibility dimensions. In light of this, a number of recommendations were identified.