This article aims to investigate structural and content attributes of university websites from the perspective of website users and developers. The study had two phases. First, a sample of graduate students and faculty members from Shahid Chamran University of Ahvaz, Sharif University of Technology and Tehran University of Arts were surveyed as users of websites. A checklist of attributes was used in the survey. In the second phase, 14 website developers were surveyed. The findings showed that from users’ perspective, content attributes were more important than structural ones, while, website developers put more value on special content attributes as well as on those structural attributes which were useroriented and facilitated users access to the content.