Recently, commerce paradigm is developing to e-commerce, mobile commerce, and ubiquitous commerce(u-commerce). While many companies consider to adopt u-commerce, they have a task to solve this problem. The typical consideration is to derive the critical success factors for u-commerce. By the literature survey, this paper suggests the critical success factors for e-commerce business and off-line business to transform to u-commerce environment. We find significant variables to contribute the management performance by analyzing the cause and effect relationship.