This paper addresses the issue of Japanese e-government benefits evaluation and stresses the need to develop a new measurement tool to evaluate e-government services from the perspective of Japanese citizens and government service providers. While research has used SERVQUAL, SERVPERF and Importance-Performance Analysis (IPA) as evaluation tools to measure quality of services, most of these tools are developed to evaluate quality of services from the perspective of citizens or service providers. In this paper, we propose a new evaluation tool, namely Satisfaction-Satisfaction Matrix (SSM), to gauge both the perceptions of citizens and service providers concerning the performance of e-government services. The matrix not only serves as a useful tool to identify satisfaction responses, but also serves as a strategic decision making tool in the allocation of resources for improving e-government services.