Second Life (SL) presents a case of extreme open flexible technology. It provides a generic 3D immersive environment with a range of technological capability including text, voice, build, and mobility. The technology and its providers do not prescribe a particular objective of use or value for users. Hence it is surrounded by ambiguity regarding the process of adoption and its value particularly for business organisations. This study explores the process of making business sense of Second Life and the resulting business value. It does so through examining the case of Mobile Office adoption of SL and the created business value. Applying the cognitive and interpretive concept of enactment as developed by Weick and colleagues, the findings show that SL adoption presents a process of enactment that involves humans and artefacts inside and outside the organisation. This process of enactment results in an emerging chain of innovation. Business value is then created in and through the enactment process. The contribution to theory and practice is then discussed.