E-commerce is the most important application of the new communication technology. Manufacturers, traders and consumers can now reach the market more quickly and get more information than they could ever before. The electronic commerce has penetrated the businesses in many ways. E-commerce has tremendously reduced the transaction costs allied with purchase, sales, operating, holding inventory and financial cost. The application of e-commerce through development of web site enhances the potential global market and sales revenue, product, potential new customers, services and geographical areas. In term of non- financial benefits, e-commerce has significantly helped improving human resources and timeliness, quality of services, customers' satisfaction and some other indirect effects