Abstract: In recent years, Internet and Information Technology growth has been the main driver and catalyst for demand of change in most of the business and service sectors in the world. There from, new technologies and concepts has changed government interaction with business, agencies, organizations and citizens (Lee, 2010; Rokhman, 2011) by establishing new service styles, such as: e-banking, e-commerce, e-voting …etc. Hence, they will permit new channels of interaction and communication between different government sectors and between government and business organizations. This interaction will lead to improvement in government performance and efficiency while interacting with the main and the most important category of this project which are customers. Specifically, customers in e-government and government point of view are citizens. This paper will furnish and review some contributions and advantages illustrated by different scholars of e-Government that would give better understanding of this technology to be conducted in different nations. A qualitative approach of Oman to discuss citizen’s point of view in accepting e-Government adoption and implementation.