Abstract: A system and method for for determining potential users and potential Market Stock Keeping Unit (MSKU) in retail e-commerce environment is provided. The method includes receiving user data including one or more parameters from a database of a retail e-commerce environment; categorizing different types of user based on an affluence segment criteria; tagging different types of users based on the categorization; computing a market share of potential users for a MSKU; benchmarking, the computed market share of potential users for the MSKU with respect to a market share of the potential users in the super-categories of the MSKU; tagging the MSKU into different types of the MSKU, based on a pre-defined benchmark index and pre-defined threshold values corresponding to at least one of, the market share of potential users for the MSKU and the benchmarking of the MSKU; and outputting the tagged potential users and the tagged potential MSKU.