Abstract: The SECI model of knowledge creation in enterprises is based on explicit and tacit which are the two points of knowledge.The realization of the SECI knowledgecreative spiral model must satisfy a series of conditions.The author will point out that the performance of knowledgecreation is different,because of the nature,size and structure of the firm and the difference is always evident.We believe that not all knowledgecreative activities are feasible,with the reason of its costs and risks.The costs of knowledgecreation include the costs of input,opportunity costs and costs of time.Precisely because costs exist in the creation of knowledge,accordingly,the creation of knowledge would produce risk.

Key words: knowledge creation, SECI model, tacit knowledge