Computer-based banking (e and iBanking) is mushrooming around the globe. Both advanced and developing countries are making all out efforts to adopt digital technologies and thereby receive the benefits for their masses in general and banking sector in particular. However, experiences of different countries in taking digital opportunity initiatives (DOI) for this purpose reveal that uptake of information and communication technologies (ICT) is neither automatic nor absolutely technical rather a __ampersandsignbdquo;social-process? where several factors play significant role in determining user-acceptance of technologies. This paper develops a customized theoretical model of the issue from the existing research that will be tested empirically.