Exploring the Service Quality for the Virtual Government ¡@¡@¡@¡@¡@¡@¡@Abstract ¡@¡@The virtual government has been defined as the citizen services provider on the Internet. In addition to its 24-hour and 7-day everlasting service hours, it has also reinvented the ways governmental agencies deliver their services. The citizens, without any limitation of service hours and physical locations, are entitled to get access to the online governmental services such as information inquiry, online service delivery, and paperless office. The virtual government has indeed played an important role between public agencies and citizens. ¡@¡@This thesis aim to explore the citizens requirements and evaluation for the virtual government. Based on the PZB model and SERVQUAL measures of service quality, this study proposes a conceptual framework and empirical measures that assess the online governmental services. The results have shown that: ¡Ð On the dimensions for service quality: Five dimensions for measuring online governmental services quality are extracted based on factor analysis of the 24-item questionnaire. They are system functions, convenience to citizens, reliability, efficiency, and attraction. ¡Ð On the model for service quality: Based on factor analysis and 1-way analysis of variance, citizens overall satisfaction is not significantly related to their perceived service quality. The results suggest that the overall satisfaction can be evaluated directly from citizens¡¦ expected service quality due to the fact that their expected and perceived quality of online governmental services do not differ substantially. Keywords: virtual government, service quality, PZB model, SERVQUAL