This thesis intends to examine the progress of e-government in Iran and its plans towards practices in the field of e-government as well as comparing related developments with some other developing countries. A literature review has been performed for the purpose of this study, which has involved a review and synthesis results from scientific publications. The obtained results show that the necessity of utilizing the new electronic, information, and communication technologies, the movement toward implementation of e-government in Iran has recently received the attention of the authorities and policy makers. The premise of the work is set around the fact that the e-government is a momentous opportunity for developing countries like Iran to improve and streamline their government’s operations, provide breakthrough performance, and reduce their existing gaps with developed countries. 1 The chosen method was a qualitative case study method which was achieved by conducting of telephone interview (with a senior official)2 who is namely involved in e-government projects in Iran and a systematic survey of relevant literature using the electronics databases such as Elin@Blekinge and other valuable information on the Internet by using the search tool Google as the major source of data. The paper follows a literature study approach for developing the concept of excellent e-government in Iran. It first theoretically differentiates between e-government in Iran and some other developing countries and describes the status of e-government in developing countries which describes by case studies. It then differentiates between the two approaches to e-governance and e-government. 1 Sharifi, H., Zarei, B. (2004) 2 Ashrafologhalaeia ,A