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Due to the fact the Internet developed into distinguished technological processes, the start Web 2.0, initiated several authors to investigate and also to imply theories as well as models related to technology acceptance to have the ability to forecast as well as explain user behavior along with technology through consideration rapid change in each of technologies in addition to their circumstances. For that reason continues to be questioned in case the theories / models of technology acceptance which were formed, modified, as well as extended throughout the U.S. might be utilized in various other regions, especially within Nigeria. Considering the problems, must of the services developed for an e-government are not in to the users prospective, and usually the research focus in the developed countries while there is insufficient literature and framework focusing the developing and under developing nations, meanwhile most of the government are developing the services without due consideration of users prospective. This study the evaluation of e-government services explored the literature with regard to respect of 5 distinguished theories/models, assessed recent research pertaining to IT acceptance as well as utilization of four contexts related to research study as explained within the objectives as stated in chapter one are to investigate dimensions of e-government service and Technology Perception factors that relate to technology acceptance, to identify factors that usage behavior and influences behavioral intention contributes towards improving e-government process, to develop applicable theoretical framework in consideration of the multiple parameters and develop a model for evaluating e-government process in Nigeria, and to evaluate the models which will contribute towards evaluation e-government processes within Nigeria. The ultimate testimony is described as being essential focus of the study. Survey method appeared to be use to gather main data throughout this research; additionally, the complete 490 useful questionnaires have been gathered from the individuals just like known as through this study. In an effort to experimenting the validity within distinguished elements, statistical analysis approaches in addition to Structural Equation Modeling have been used. Finally the research model was founded along with five primary determinants and nine moderators. Ultimately, the modified research model titled the "e-government services Acceptance Model" could well be abbreviated as "EGSAM" has possessed the capability to explain user behavior within Federal Republic of Nigeria.
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