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The space given to the development of the non-state sector in the Cuban economy constitutes one of the most significant reforms of the most recent transformation inside the country. The possibility of creating cooperatives within the so-called “non-agricultural activities” stands as one of the most promising changes in order to upgrade the very depress business sector in Cuba. Now with the new possibilities of the accessible American business sector, the non-agricultural cooperative in Cuba earns a very strong and attractive status inside the Cuban economy. Proportionally will be for the Cuban Government the design of the correct legal framework for the further development of its economic policy. This paper aims to identify some key issues for the creation and management of the non-agricultural cooperatives inside the scenario where the USA companies are preparing for taking over of the virgin Cuban market.