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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 complex process, not limited to introduction of technological and organizational actions. Moreover e-government is costly and will require soon not only social but also economic evaluation. These issues are explored in an illustrative case study of e-services in Poland.