Not long ago m-commerce was proclaimed as the next technological revolution and opportunity for companies to provide a new distribution channel for customers. But, first examples of m-commerce applications show that only those applications are accepted by customers that provide clear added value compared to the on- and off-line channel. But how can the suitability for m-commerce be assessed by companies? Concepts, guidelines and methodologies for the development of strategies for m-commerce are not available yet. This paper tries to fill the gap and provides guidelines for the design and implementation of m-commerce applications based on the media reference model.