The paper E-commerce' has been included by the MG University in the B. Com syllabus to enable the students to familiarise with the mechanism of conducting business transactions through electronic media. This book is basically designed to cater to the requirements of fifth semester B.Com students of MG University. The text has been written in a simple language and covers the complete syllabus. E commerce has been accepted worldwide for fast, easy and secure exchange of business information. Electronic commerce is the use of telecommunications and data processing technology to improve the quality of transactions between business partners.