The issue of value perceived by customers provided to them by e-tailers is a relatively new research area. Despite of the existence of a number of studies in this field of factors shaping value for the end-buyers, still few of them apply to the specificity of e-commerce. In addition online sellers are described as the only providers of value to the buyer. Thus, the role of other entities creating value is ignored. The purpose of the article is therefore to identify the factors that in the opinion of customers shape the value of online shopping, as well as to diagnose their (clients') awareness of the need for cooperation of a number of entities in the process of delivering the expected value. The article will present the results of qualitative empirical research, in which the point of view of final buyers was adopted.