‘Digital Goods’ is turning into a very popular term these days, especially in e-commerce field. It refers to any goods that are generally in form of software and can be downloaded from internet or transferred via emails. They range from digital media, e-books, online subscriptions, newsletters, e-coupons, webinars, videos and applications to different kinds of software. With the expansion of internet and extensive utilization of the online market, the production and delivery of digital goods have also increased a lot. Companies that deal in digital goods need the online business platform the most to sell their products. Thus, the requirement of an online merchant account is crucial for them. Here, twist in the tale is categorization of digital goods industry as a high risk industry, which makes it really difficult for merchants to get a high risk merchant account for digital goods company.