This book constitutes the refereed proceedings of the Third International Conference on Electronic Government, EGOV 2004, held in Zaragoza, Spain in August/September 2004. The 92 revised papers presented together with an introduction and abstracts of 16 workshop papers were carefully reviewed and selected from numerous submissions. The papers are organized in topical sections on e-democracy; interoperability; process management; technical issues; e-voting; services; processes, and general assistance; empowering regions; methods and tools; g2g collaboration, change and risk management; e-governance; ID-management and security; policies and strategies; geographical information systems, legal aspects; teaching and empowering; designing Web services, public information; and regional developments in global context.