A kind of method, for therefore providing an e-book Borrowing Service, a kind of system and a server, and one computer-readable recording medium be arranged to increase the image of e-book content being received to a virtual library image and export virtual library image, the image of e-book content is removed from virtual library image and exports virtual library image when coming in the debt-credit close period, to improve convenience in the management for the e-book content borrowed. It is after a specific status signal is abided by e-book lending server production e-book list data, e-book lending server transmits e-book list data to a user terminal (S460). To prevent specific e-book content selected from the user terminal in e-book list data, e-book lending server receives debt-credit period information about from a specific e-book of user terminal (S480). E-book lending server calculates cost of borrowing and force cost according to debt-credit period information gives user terminal (S490).
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