Co-creation of IT value has received substantial focus from the IS research community over the past years. However, few if any have studied this phenomenon from a process perspective, and our understanding of the processes leading to successful co-creation is therefore limited. To address this shortcoming, we studied a complex, e-government case involving 38 government agencies intending to co-create value from a common IT platform. We used a mixed method approach, involving both qualitative and quantitative data. Data analysis was guided by two strands of theory, namely the theory of institutional entrepreneurship and the co-creation of IT value. Our findings suggest that neither theory is sufficient to provide a processual7 understanding of co-creation. Consequently, we propose a novel process for the entrepreneurial co-creation of IT value.