The relationship of the computer user to the system and to the information gained is a subtle one, and in organizations many different types of relationship are possible. Previous definitions of "user' and "end-user" emphasize direct interactive forms of computer use and do not cover indirect relationships; they also do not take into consideration the reason for the interaction. A new definitional framework is required which encompasses the different modes and purposes of IS users. This paper proposes a two-dimensional typology which employs an association dimension and a purpose dimension in order to identify the nature of the relationships more accurately. The association dimension indicates how close the user is to the information source; the purpose dimension indicates what the user does with the information. The new typology will help to clarify the subtle and changing relationships between computer users, systems and IS support staff.