Understanding how citizens value e-government services is critical to the success of these initiatives. This paper describes the development of a model to identify factors that influence value judgments of citizens, utilizing two concepts from the field of decision analysis: means-ends chains and value-focused thinking. Based on the data of 210 responses, two instruments were developed to measure perceived e-government value. They were means objectives and fundamental objectives. What is important to e-government users are the fundamental objectives. Means objectives help to achieve the fundamental objectives. The study results suggested a 4-factor 20-item instrument that measures means objectives in terms of public trust, information access, public accessibility, and quality of services. The results also suggested a 4-factor 18-item instrument that measures fundamental objectives in terms of time savings, efficiency of service, service to citizen, and social awareness. The study also...