This research addresses a holistic framework for e-Health strategic planning for Iran and is based upon a strategy of change which will be a guide for the transition from traditional services through to an internet based system. The e-Health strategic planning would be deployed for digital data storage, data transmission and data retrieval, and will support clinical, educational and administrative processes based on World Health Organization (WHO) definition. Moreover, the strategy of change would be focused on three important resources such HR, ICT and investment by pattern approach. The e-Health strategic planning should be considered three important dimensions such man, machine and money through resource based strategy. Therefore, core philosophic perspective in the strategic planning divided into two research methods, which are qualitative and quantitative and based upon hermeneutic and positivistic notions. The strategy of research is qualitative method which was undertaken by doing action research through interviewing Iranian e-Health experts. The other research method was to collect data for ranking e-Health issues into three main areas, such tangible, semi tangible and intangible, which are used to show the return on investment and is based upon a quantitative approach. Further to this, we have presented the e-Health strategic planning within all Iran’ s legal requirements, ICT infrastructures, world’ s e-Health pioneers as well as the tacit knowledge of e-Health experts.