This research investigates the factors that influence the use of ubiquitous computing and U-business value. It considers system, information and service qualities as the major factors affecting the use of ubiquitous computing. System quality is measured by accessibility, stability and ease of use. Relevance, accuracy and timeliness are used to measure information quality. Reliability, quickness and secrecy are used to measure service quality. U-business value measures the value created from business operations, business processes, and customer relationships improved by the use of ubiquitous computing. Our results show that system accessibility, information accuracy and timeliness, and service quickness exert crucial influences on ubiquitous computing use. We also find that the use of ubiquitous computing creates value by enhancing business operations, business processes, and customer satisfaction. These findings suggest that information quality is relatively more important than system and service qualities for the creation of value in a ubiquitous computing environment. Our research model and empirical results provide valuable indicators for the direction of future research and also suggest managerial guidelines for the successful development and adoption of ubiquitous computing within an organization.