A quantum computer based on the manipulation and detection of coherent states of electrons localized above a helium film is described. Each quantum logic element (qubit) is made of a combination of the ground and first excited states of an electron trapped in the image potential well at the surface. Potentials applied to micro-electrodes located beneath each electron confine the lateral motion of the electron and are used to operate gates. Mechanisms for one- and two-qubit logic operations and a readout of the final state are discussed. The principle decay channel for the excited state is via the emission of one phonon into the bulk liquid. Dechoherence times are calculated to be of order of 100 μs and allow greater than 10<sup>4</sup> serial operations.