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Background/Objectives: In process of using technology to provide services, it would be required to have computable market value of technology and its provided services in order to compare them with other services. Methods/Statistical: The importance of this matter would be more in valuation of second type of technology-based companies providing their services through information technology (IT). It would be also required to consider the non-profit nature of these services. Hence, it would be a question that valuation of E-services is considered in which companies such as commercial institutions and or public institutions including governmental or quasi-governmental institutes providing non-profit services. What factors should be considered in valuation if it is required to calculate the value of E-services provided by non-profit institutions. Findings:  This study has been conducted to point shortcomings of existing methods in accordance with type of their activity, nature and valuation theories through assessment of methods of evaluation, valuation and pricing of Information and Communication Technology (ICT). This paper has proposed recognized indices for valuation in frame of three mentioned variables from perspective of members of expert group. Applications/Improvements: According to the obtained results from study, these three variables have been accepted then 20 indices have been introduced for valuation of E-services.


E-services, Evaluation, Pricing, Valuation