Despite m-government being in its infancy, it’s necessary to find what factors influence users to adopt it, as theoretical advances in this regard are still insufficient. Grounded in the Technology Acceptance Theory and the characteristics of m-government, we construct an m-government adoption model to analyze factors affecting users’ adoption. The theoretical model is tested by a PLS graph on a dataset of 117 samples .The results indicate that the key factors that influence m-government adoption are perceived usefulness and perceived value. Perceived security and perceived usefulness have a positive effect on perceived value while perceived value has a positive impact on intention to use and has been considered as a mediator between perceived security, perceived usefulness and the intention to use. Perceived security has a positive effect on perceived usefulness. This study is different from previous research because in our study perceived security does not significantly influence mgovernment adoption. These findings provide theoretical support and concrete means for building a service government. Implications for theory and practice as well as limitations and future directions are also discussed.