E-government is a way for governments to use new technologies such as the Internet to provide citizens with more convenient access to government information and services, to improve the quality of services, and to provide greater opportunities for citizens to participate in democratic institutions and processes. This research investigates factors impacting e-government development. Based on the growth theory and human capital theory from the economics literature, we hypothesize that information and computer technology, and human development are two factors impacting e-government development. The hypotheses were empirically tested using secondary data from the United Nations and the United Nations Development Programme. The results support the two hypotheses. Further analysis was also carried out to compare countries with low, medium, and high human development levels.