When developing and aiming to achieve success in the arena of mobile commerce, user acceptance is a key aspect for consideration. This study aims to empirically examine some of the factors affecting the acceptance of m-commerce within the context of Saudi Arabia. Based on the revised UTAUT model, the revised model include two particular construct : costs and trust to enhance our understanding of m-commerce acceptance and usage. Survey data were collected from 574 participants in several cities across Saudi Arabia. The results emphasise that cost, effort expectancy, and performance expectancy all considerably affect the intention to use. In this regard, usage intention actually decides utilisation.