Delivering Universally Accessible eServices to Citizens In the domain of providing eServices to the widest possible audience of citizens, universal accessibility can be considered unattainable at the moment. The concept of reaching every possible audience member with the same service levels, regardless of the means or platform of access is a standard that many might seek to achieve but which few actually succeed in accomplishing. The solution is a universal design model for providing eServices, something that could eliminate the need for cross-platform compatibility. If eServices are to be accessible, then the communication mediums that deliver those services need to be equally accessible. There is also a need for interoperability and standards compliance. While simply developing content to be compliant to W3C WCAG 1.0 will go a long way towards promoting universal design concepts, what is equally required is a shift from the mentality that a silo development of communication mediums can allow for universally accessible eServices. This is required in combination with a realization that creating a default plus alternative eService will meet the needs of all audience members. With these two understandings, it may become possible to work towards a universal design model for providing eServices. However, any provision of eServices needs to first eliminate the concept of accommodation by exclusion. Provision needs to begin with an inclusive focus, working towards a universal design model. The retrofitting mentality is not logical and little benefit comes of it in any regard. By beginning with an inclusive focus, eServices can be designed to focus on the needs of the audience with consideration that until a universal design model is achieved, some audience members will likely continue to be excluded. Inclusiveness is a key component of a universal design model and also of a W3C WCAG 1.0 implementation. A 100% accessible W3C WCAG 1.0 eService implementation does not need to focus on a simple design but rather to a progressive degradation. An eService that degrades well would be designed to work with leading edge technologies, while still delivering the equivalent eService to older technologies. Such an eService could deliver its content on any device and all interaction required could be done using any device. An accessible eService would provide alternatives to elements and take certain elements into consideration when designing the layout of information. A universally accessible eService model would be based upon inclusiveness and an understanding of the need for the provision of a service to all members of the audience. Long term cultural change is required to develop eServices that could be accessible to all citizens. While there would short-term cost involved, the benefits of working towards a universal design model is critical for the future delivery of eServices by any government.