Abstract: Earlier, countries used relationships with citizens in outbound and inbound manners and have used them for a better positioning of the nation. Nowadays, both relationships emerged and industrialized through the usage of ICTs to find solutions in attracting tourists and promote their own destinations. In addition, the complete structures of different sectors of goods and services have been partially revolutionized globally by an innovative modern interaction between agents involved. Therefore, the e-government construction requires technical development and implementation solutions from private sector in the country. Both sectors, tourism and government are facing obstacles and challenges generated by the advance and improvement in the use of ICTs by consumers and citizens. This report presents an overview of the relationship between e-government and e-tourism as an e-service under ICT technology. The relationship further explained using a case study of Sultanate of Oman with conclusion and recommendations to the nation.