Introduction Mobile or handheld devices have changed the way people live and conduct business. This is a feature of mobile computing which was once a dream because of its intricacies and complexities. With the advancement of technology, particularly nano-technology, this is now a reality and has aided many disciplines, to include science, medicine, and now governance. We all know mobile device is very effective and now an important part of ordinary living. People cannot proceed with ordinary chores without a cellular phone in their hands. The introduction of the smart phone has made computing ordinary part of life. Communication is so easy and fast that mobile technology, mobile communication in particular, is the most important phenomenon that has occurred these past years. Improving government services by means of mobile phones and handheld devices is indeed revolutionary but commendable. The question is how effective is this method to bring the government to the heart of the people and how can this be measured and assessed of its effectiveness. This is one of the highlights of this essay – to know the efficiency and effectiveness of what is now called m-Government, or governance with the application of smart phones, websites and other wireless technology known as smart objects. There have been studies about mobile technology adapted to various areas in business, education, and other disciplines. But empirical studies regarding the efficiency and effectiveness of mobile technology, particularly smart phones, adapted to government functionalities cannot be readily obtained. Governments, however, have been enthusiastic in adapting smart phones to their daily governance, probably to improve governance and fast-track services for their constituents. One of these is the government of United Arab Emirates. The UAE is fully committed to the adoption of m-Government, precisely to improve their service and enhance government-people interaction. The objectives of this study are:   * To know the meaning and function/s of m-Government   * To understand how this can be applied   * To know the advantages and disadvantages of m-Government   * To investigate the importance of smart phones and its application and use on m-Government. Literature Review The term m-Government refers to the use of electronic and handheld devices to improve government services. Handheld devices are covered in the general subject of Information and Communication Technology (ICT). Citizens can use their mobile phones to access government services, or through the government website which is connected online or the Internet. This form of government-citizen interaction has been used by many countries to provide immediate delivery of government services. (Gasmelseid 88) The UAE government is trying to improve its services by way of providing an extension of e-Government platforms through mobile technology. The platforms include electronic document interchange by means of e-learning, e-business and other similar applications to enhance e-government or m-Government. M-government is the term that refers to the use of mobile devices to access to e-government. These terms are interrelated. Mobile technology refers to cellular phones and other handheld devices used for effective communication. The primary objective of m-Governmen