Although e-government comparative studies are relatively new, there exist a number of approaches to conducting comparisons of e-government development. In this article we employ one of these approaches to study a well-defined topic, e-government, in two contexts at the national level. Our goal is to identify both similarities and differences in problems, challenges and solution approaches in e-government development at the national level of governance. We use a case study method to describe the objects of comparison – the national e-government systems of USA and Russia from qualitative perspective.