E-services have been developed and being studied with the development and progress of ICT, especially the Internet and web technologies in the last decade. Yet there is still a need for effective models and methodologies for e-services development and improvement with a holistic development process view point. The research reported in this paper aims at developing a New e-Services Development (NeSD) model under which the whole lifecycle of e-services could be addressed from multiple disciplines such as business, marketing, and computing. Based on a review and analysis of concepts of services, e-services and New Service Development (NSD) models, we propose an extended definition of e-services and, based on the definition, establish a spiral lifecycle model of NeSD. We believe that the research reported in this paper contributes to a better understanding of e-services, and the development and improvement of e-service systems. Our NeSD model also establishes a basis for further research and development for a more systematic and formalized lifecycle based methodology for analysis, design, delivery and improvement of effective e-services and e-service systems.