In this conceptual article we investigate the cultural dimension of IT-usage through the concept of ITacculturation. This concept has been emerging in the research literature about IT-usage. Extending work from the acculturation field of research, we do not conceptualize IT-acculturation as a simple one-way linear process but rather as a recursive, multi-level process and also as a state at a given moment in time. In order to propose means of assessing IT-acculturation, we show that one may choose an approach through values and IT-values, or motivation and IT-motivation, or needs and IT-needs, or again one may combine some of these different concepts. We underline however that these concepts should be investigated at three levels that we detail. We then apply our theoretical framework and propose a new model of IT-usage that includes its cultural dimension. We bring forward a set of propositions that may open the way to fertile new research paths.