E-government is one of sectors that currently implementing shared service into its services in order to improve the quality of services and minimize the cost and the risk in delivering the services for its users. There are a growing desire and willingness to implement shared services in a government from many countries. Unfortunately, there is a lack of scientific interest in order to understand the implementation of shared service for public sector,more specifically within e-government in developing countries; event though the demand of shared service in public sector especially e-government indicate that majority of goverent’s respondents believe shared service may able to support the organization’s strategy to achieve goals. By using qualitative study method,this paper reports a content analysis of shared service of e-goverments in developed country. This study’s aim is to derive a list of shared service typology an the appropriate services of e-government. Based on content analysis toward shared services in e-government, the result showed that many developed countries have be using shared service foe their system, the researches also found that the most used of shared service typology are shared service centre- alliances/consortium and inter-organizational shared service,while some of them also implement internal shared service center and intra-organizational shared service.the researches also found human resource, finance, and ICT as three business function that most countries implement shared service into it.