Given the fact that more and more governments invest heavily in its design and implementation, e-government has become an evolving and important research area in the IS field. Recent studies have shown an increase in the adoption of e-government by various countries (e.g., Archer, 2005; I-Ways, 2005; Janssen, rotthier, & Snijkers, 2004). Most, if not all, currently published e-government strategies are based on successful experience from developed countries, which may not be directly applicable to developing countries. Based on literature review, this study summarizes main differences between developed and developing countries in various aspects. In addition, this study identifies key factors for a successful e-government implementation and proposes an e-government implementation framework. As a demonstration, we follow the guidance of the proposed framework in conducting a case study to analyze the implementation strategies of e-government in developed and developing countries.