In this research, an attempt is made to evaluate e-government performances in Vietnam. Four types of website contents are used for the evaluation. The results show that, in general, more developed provinces/ cities where IT infrastructure is relatively well constructed provide better and more website content and thus their e-government performances are better. In individual types of website content services, more advanced provinces/cities also perform better. Such findings reveal the positive relationship between an area's level of development and e-government performances in countries where online information is just beginning to disseminate and e-government development is still in its infancy.