The rapid growth of investments in mobile commerce (M-commerce) to reach a large and growing body of customers, coupled with low communication costs, has made user acceptance an increasingly critical management issue. The study draws upon the task-technology fit (TTF) model as its theoretical basis and its empirical findings to pragmatically explain the key factors that affect the performance and user acceptance of M-commerce. A total of 110 usable responses were obtained. The findings indicate that the task, technology, and individual user characteristics positively affect tasktechnology fit and M-commerce usage. The task-technology fit and Mcommerce usage are the dominant factors that affect M-commerce performance. The result points out the importance of the fit between technologies and users' tasks in achieving individual performance impact fi-om M-commerce. This paper identifies pertinent issues and problems that are critical in the development of M-commerce.Mobile commerce is an emerging discipline that involves mobile devices, middleware, protocols, and wireless networks. Internet-based M-commerce has received considerable attention because of its potential organizational impact. Various business communities have announced plans for Mcommerce enhancements in business transactions, as mobile telephony now allows the potential platform for unprecedented penetration of the mobile communication services. In addition, a great number of organizations have used mobile communication services and M-commerce for business purposes in order to stand a better chance of achieving their competitive advantage. For instance, NTT DoCoMo, Vodafone, Verizon, Sprint PCS, and AT&T Wireless provide "cyber-mediation" and great efficiency in supplies and marketing channels through mobile commerce. The benefits of an M-commerce include: more efficient payment systems, reduced time to market new products and services, improved market reach, and customization of products and services (Barnes, 2002;Senn, 2000).M-commerce applications involve transmitting payment details, requesting information, receiving specific content, or retrieving status information over mobile communication devices. For instance, airlines are now developing technology that will alert passengers, especially frequent fliers, to schedule changes, seat upgrades, and so on, through wireless devices. Recently, the electronic commerce applications provided by mobile communication services include mobile information agents (Mandry et al., 2001;Omicini and Zambonelli, 1998), online kiosks (Slack and Rowley, 2002), government applications (e.g., online selling by the postal service and web-based electronic data interchange in trade applications) and direct online shopping, such as Internet-based (or web-based) shopping malls and Internet-based stock markets. Travel-related and hobby-related sites that provide leisure information are also among the common websites available through mobile communication services. Since 1997, when cyber trading was first allowed, there has be...