There has been a little discussion and research on the process of e-Commerce implementation, especially in relation to the implementation of B2C relationships till now. Given the complexity of this process, in this paper, we try to show what we discover as a gap in the body of theory surrounding the implementation process in the extant B2C relationship literature. We describe the findings of a series of multiple case studies. Through our case studies, the various management and business issues associated with the success or otherwise of B2C e-Commerce implementation are also offered in this paper.