E-government becomes an important element of the emerging e-societies. There is a great diversity of strategies, policies and results related to its introduction. Educational and cultural conditions and possibilities are vital because they generate - or not - interests in ICTs and their various applications. So capacity building for e-government is a coplex porcess, not limited to introduciton of technological and organizational actions. Moreover e-government is costly and will require soon not only social but also econimic evaluation. These issues are explored in an illustrative case study of e-services in Poland. and Lech W. Zacher, Tomasz Białobłocki