As the number of mobile device users increases rapidly and exceeds that of PC users by a large margin, conducting business and services over these mobile devices, also known as mobile commerce is becoming very attractive and is expected to drive the future development of electronic commerce. To tap the potential of mobile commerce, application providers, service providers, content providers, and technology providers have to work together to realize the future mobile commerce applications. In the process of conceptualizing and developing these applications, they have to be cognizant of the latest development in mobile commerce technology. This serves as an introduction to mobile commerce with emphasis on both theory and application.