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So far there have been fewer studies concerning the e-government in Cambodia. This study can be considered as the first step to analyse and find out the critical influential factors and challenges in implementing e-government in Cambodia, particularly government administration information system (GAIS), which is one of the leading e-government project implementation in Cambodia. The paper categorizes the influential factors and challenges in implementing e-government into three main areas: (1) management, (2) infrastructure and (3) human factors. From the Cambodian e-government context, the findings regarding to those three factors indicate that political leadership and will, effective management within a complex and fragile environment, ICT policy and capacity development are significant influential factors. Emerging issues and challenges in e-government implementation are: variation support among leadership, the lack of high priority and need of e-government at the present, poor ICT infrastructure low rate of literacy, and high turnover rate of government IT staff.