In the past, population movement and location of service centres were inuenced by the accessibility and land value factors, whereas the impact of the use of Information and Communication Technology (ICT) has not emerged as reported in many studies. This research aims to analyse the decentralization of location of economic services due to the use of ICT from theoretical and empirical view. The study would examine the evolution of the theories of urban spatial structure, ranging from the theory of urban system, spatial distribution of land value in urban area, and decentralization of urban service centres as consequences of the use of ICT. Empirical study is gained from case study data collected through in-depth interview. The research shows that the use of ICT gives a signicant impact on the location decentralization of many ICT-based ofces. Location decentralization of economic services and residential areas away from the urban centre has moved toward the urban sprawl area. However, selection for residential and business location has considered the availability of access to ICT.