Internet banking has become the new self-service delivery channel that allows banks to provide information and offer services to their customers with more convenience via the web services technology. An understanding of corporate customer acceptance of Internet banking can assist banks to assess the real business value of Internet banking implementation. This study examines four benefits and three barriers that influence corporate customer adoption. The four benefit factors are information quality, information accessibility, information sharing, and transaction benefits. The three major barriers are related to trust, legal support, and organization barriers. Information quality and transaction benefit factors are far more important than other in discriminating Internet banking users from non-users. In addition, information sharing and distrust of the web are two drawbacks of Thai Internet banking adoption. As Thai banks decide to use Internet technology as a new self-service delivery channel, they have to enhance acceptance from corporate customers. This does not seem to be merely a matter of getting corporate customers to recognize benefits, but banks probably need to lower barriers to Internet banking adoption to provide actual benefits to corporate customers.