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Item Internet based start-up and business – entrepreneur dilemma about “on-line added value”(ISG, 2011) Ordysinski, TomaszInternet has become a environment of virtual enterprises which like on traditional market change their owners (are sold and bought). There are also many new on-line initiatives (“start-ups”), which are the object of trade just after or even before they were put on-line. To perform such a transaction the price must be determined. As on traditional market also Internet companies are trying to increase their value. The problem here is that the share of tangible assets is very often less than “1%” of their final price. The question which appear in that moment is what factors really influence and determine something, which for the final customer is just a Web site. This article presents most popular types of commercial websites with a set of methods, which enable to price commercial Web site. There are also pointed factors, which are used for such a calculation. Those factors should be crucial entrepreneurs of Internet business cause they create something which can be called “on-line added value”.