Given the substantive investments that governments are making in information technology and the development of e-government channels to improve interactions with citizens, there is increasing interest in determining whether these investments are paying off, and encouraging citizen use of and migration to less costly e-channels. For research on e-government to advance, it is imperative that we gain a good understanding of what citizens and other public sector 'customers' mean by value. This research-in-progress paper therefore reports on a study aimed at defining the value e-government from the perspective of the citizen in relation to e-government services.