Most of the evidence on e‐procurement, with the exception of e‐auctions, has dealt with hypotheses or concepts derived from survey results. This paper has examined, through case examples, the issues faced in developing a business case and the factors during implementation and usage which support or refute that case. It is clear that even large multinational firms with significant resources are struggling to achieve the full extent of the benefits which e‐procurement offers. We can conclude from the evidence reported here that the global and diversified nature of such firms is part of the problem – the lack of audited spend data, large numbers of personnel involved and range of legacy systems in use, all complicate the fulfilment of the original drivers for the project.