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Electronic government (e-government) practices are increasing daily to provide citizens efficient, transparent, and fast and quality services. The use of e-government practices which have a variety of benefits for public administration shows regional differences. In this study, the use of e-government practices in two capital cities, Ankara and Nicosia, compared to find out the advantages and disadvantages of the e-government systems and practices used. The research aims to answer the following question: 'What is the evaluation of e-government practices by the citizens in De Jure (Ankara) and De Facto (Nicosia) countries?'. 300 Turkish citizens from Ankara and 299 Turkish Cypriot citizens from Nicosia answered 46 survey questions. The collected data analysed with T, Anova and correlation tests via SPSS programme. This study reveals the citizen expectancy and satisfaction. The research findings indicate that the users in Ankara are more satisfied with e-government practices than Nicosia. Also, the users who use e-government practices are more positive towards the services than non-users. Furthermore, findings indicate that there are differences via performance expectancy as the income level increases. The users with higher computer and internet use have a more positive attitude towards e-government practices. Recommendations provided for the continuation of e-government practices in a user satisfied concept. Periodic repetition of this study will allow having more accurate observation of the differences and changes within the regional uses. [ABSTRACT FROM AUTHOR]