Two beliefs, ease of use and usefulness, have been considered to be fundamental in determining the acceptance of various IS in the past decades. These beliefs may not, however, fully explain the users’ behavior in an emerging environment such as Internet banking. In this study, we introduce trust as another belief that has an impact on the acceptance of Internet banking. We collected 845 cases on the Web to survey users’ behavior towards Internet banks. The results of statistical analyses using structural equation modeling indicate that trust has a significant impact on the acceptance of Internet banking.