Although electronic retail platforms offer a more efficient means for providing goods and services, its adoption by users in developing countries remains encumbered with deep skepticism. Despite substantial investments, many users are reluctant to use electronic retail websites due to trust and risk issues. The objective of this study therefore is to develop and empirically test a model for predicting the factors affecting users’ acceptance of electronic retail websites. We adapted the revised United Theory of Acceptance and Use of Technology (UTAUT) model to evaluate the importance of risk and trust factors on the behavioral intentions and use of e-tail websites within a sub-Saharan African context. For this purpose, we employed the variance-based Structural Equation Model (SEM) to analyze survey data collected from 207 e-tail users in Nigeria. The proposed model explained 67.5% of the variance in behavioral intention and 43.5% in use behavior. While our empirical results show that behavioral intention and use of electronic retail websites are mainly influenced by habit, the risk-trust inter-relationships to behavioral intention portray mixed findings.