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The study investigates the availability of strategic plans or policies for the development of digital libraries in selected universities in Ghana. A case study approach was adopted and interviews were held with three university librarians to determine their views on planning and budgeting for digitization. The findings reveal that all three university libraries have strategic plans, though some are outdated and therefore, rely on policies to ensure that digitization activities are enhanced. Budgetary support for digitization activities range from 16.6% - 50% of the total library budget. The study recommends that the libraries should have an up-to-date strategic plan which includes a specific mission and vision with regard to digital libraries and digitalized resources. They should also consider income-generating activities such as renting portions of their premises for workshops, conferences, exhibitions and seminars which would boost the budgetary support of libraries. This is one of the few articles which examines digitization from a cross section of university libraries in Ghana.