In e‑government context, trust plays a vital role in helping citizens overcome perceived risks. Trust makes citizens comfortable sharing personal information, make online government transaction, and acting on e‑ Government advices. Thus, trust is a significant notion that should be critically investigated to help both researchers and practitioners to understand citizens' acceptance to e‑Government. Prior research in trust has focused mainly on consumer's trust in e‑Commerce. Most of existing literatures on trust in e‑government focus on technical perspective such as PKI. This paper contributes by proposing a conceptual model of citizens' trust in e‑ Government. The proposed conceptual model of citizens' trust in e‑government is integrated constructs from multiple disciplines: psychology, sociology, e‑commerce, and HCI. The research is aimed also to develop items in order to measure the theoretical constructs in the proposed model. The pool of items is generated based on literature review. Q‑Methodology has been utilised to validate the generated measurement items. The outcome of two Q‑sorting rounds resulted in developing a survey instrument for proposed model with an excellent validity and reliability statistical results.