This study explores factors significantly impact the acceptance of Wireless Internet via Mobile Technology (WIMT) in China. The results indicate that the acceptance of WIMT is related with factors of: perceived usefulness, perceived ease of use, social influences, wireless trust environment, and facilitating conditions. It provides diagnostic insight into how different factors influence user intention to accept WIMT in China, and thus help business build solid strategy to prompt WIMT and m-commerce there. INTRODUCTION Mobile Commerce (also called m-commerce or wireless commerce) represents the convergence of two technologies – the web, which has radically changed how to conduct business, and wireless technology, which through mobile devices such as cell phone, PDA, or pager, has added a mobile dimension to e-commerce and mobile computing (Coyle, 2001). Mobile Commerce is a subset of electronic commerce (e-commerce), which is forecasted to continue to grow and has a profound impact on the global business environment despite recent poor performance from the Internet sector (Forrest Research, 2001). Indeed, m-commerce, which delivers e-commerce capabilities directly into the consumer's hand via wireless technology, can be a force with strong