Over the past decade there has been increasing interest in the IS research literature on the impact of cultural differences on the development and use of information and communications technologies (Ives & Jarvenpaa, 1991; Shore & Venkatachalam, 1995; Tractinsky & Jarvenpaa, 1995, Myers and Tan, 2002, Ali and Brooks, 2008). In this paper the authors explore the influence of national culture on eGov implementation. The authors have conducted a comparative case study in two different countries the UK as a developed country and Sari Lanka as a developing country. The research findings highlight the potential influence of cultural differences on eGov implementation.