This study was designed to examine the critical success factors for implementing Virtual Education Delivery (VED) in Thailand, and to identify ways to facilitate such adoption and lead to effective outcomes. The study incorporated an analysis of three specific factors related to Thai culture: high power distance "Bhun Khun", uncertainty avoidance "Kreng Jai" and, collectivism "Kam Lang Jai". This paper reviews the development of the research model, describes the conceptual underpinning of the cultural model and presents the findings of the study. A strategic framework for successful VED implementation is proposed and can be modified for any cultural environment. In addition an audit instrument was developed for evaluation and review of VED outcomes on an ongoing basis.