The objective of this paper is to review the available literature about e-government implementation stages, its challenges and benefits. It gathers and consolidates several relevant issues regarding e-government such as the definitions of e-government, implementation stages, advantages and particularly focuses on the challenges of e-government. Analysing a brief study of Saudi Arabia's developing e-government program indicates that most of the issues raised in the literature are relevant. It is expected that this review will form a conceptual basis for a new wave of research into effective e-government acceptance and adoption.