Tourism is important to the economy of Hong Kong with over 25 million individuals visitingthe island annually. Increasingly, the Internet has an important role to play in tourism as itprovides a range of services from information to transactions. This research investigates theuse of the Internet to Hong Kong tourism by utilizing the extended model of InternetCommerce Adoption (eMICA) to evaluate the level of Website development in Hong Kongtourism. The findings show a broader range of Internet offerings by businesses compared togovernment sites. This study provides a foundation for a broader and longitudinal study oftourism websites in Hong Kong and the use of the eMICA model allows for reliableinternational comparisons in future studies.