A critical element in the evolution of governmental services through the internet is the development of sites that better serve the citizens' needs. To deliver superior service quality, we must first understand how citizens perceive and evaluate online. Citizen assessment is built on defining quality, identifying underlying dimensions, and conceptualizing measurements of these e-government services. In this article an e-gov service quality model (e-GovQual) is conceptualized and then a multiple-item scale for measuring e-gov service quality of governmental sites where citizens seek either information or service, is developed, refined, validated confirmed and tested. (Contains 1 figure and 13 tables.)