Money is one of the most important means of trade that commercial traffic may stop without them, and with the technical development witnessed by the world, has become the means of communication featured event of this century, and with this development emerged new forms of electronic payment means, Some of them is a novelty and some of them is an update to previously existing tools as in the case of coins and paper money, and one of the most important of these tools are electronic money , and because of the importance of electronic money, it has become imperative to determine what these coins, and the legal nature of them , as well as e-cash forms, in order to reach a clear vision of the electronic money as one of the most important means of electronic trade , and determine how to deal with it in the business community.