The main purpose of our research study is to determine the students’ acceptance towards e-learning, and which e-learning can improve students’ academic performance. Data was collected from a sample size of 30 respondents which are degree students at UTAR, Perak Campus. This all the data was analyzed by using quantitative research which is descriptive research design to determine the students’ acceptance towards e-learning. Our group data was collected via online survey and the questionnaires were given through e-mail to the respondents from UTAR degree students. These measured students’ acceptance towards e-learning by examining students’ characteristics, students’ attitudes, technology sophistication, and tutor’s attitude and ability. But, the results have shown that all the independent variables had no relationship with students' acceptance towards e-learning. E-learning (or eLearning), is defined as using the electronic medium to educate people through electronic communication. The emergence of electronic learning (e-learning) has further facilitated the wide adoption of learner-centered education and other changes in educational practices (Lee et.al, 2005). For instance, e-learning is including multimedia learning, technology-enhanced learning (TEL), computer-based instruction (CBI), computer managed instruction, computer-based training (CBT), computer-assisted instruction or computer-aided instruction (CAI), internet-based training (IBT), web-based training (WBT), and online education or virtue education. E-education can be delivered through various types of mediums such as wording, audio, visual, animation, and loading video. According to a journal “Modeling technology acceptance in education: A study of pre-service teachers,” it is stated that although the Technology Acceptance Model (TAM) has been tested and validated among users in the business world, its application in education is limited. It becomes the worldwide issues in higher education institutions to facilitate their students with E-Learning technology (Ismail et.al, 2012). The primary cause is the response from universal adopter and education adopter. It is especially for teachers, they are likely to own autonomy over their choice over technology beyond the general users. Moreover, it is claimed that education institution has different objectives compared to business. For instance, teachers experience fewer peer competitions in the use of technological resources in their life. On the other hand, the hit of e-learning is blooming over the whole education system, as in it is influencing the education system greatly. It is because e-learning has been acclaimed by many that it is a very helpful tool for distance learning. E-learning is an inventive way to lessen commuting and its associated problems, it allows organizations the ability with tense travel and guidance budgets to train personnel economically and many other abilities such as asynchronous and complementary classroom training that is supported by system. E-learning is an education that exceed beyond traditional classroom teaching, as it continues to grow at a rapid rate both in education and training. The growth rate for the different education and training markets is expressed at 10-15 percent annually. E-learning market holds a value of two trillion USD out of which the USA has a share of 740 billion USD (RocSearch, 2003). Also, Lee, Cheung, and Chen (2005), said that Internet has incorporated in the daily life of generation Y. It is also proven by research that college students are the frequent users of Internet. Hence, because of its high degree of usage, it would be perfect to implement in education system. However, the value of e-learning would not be maximized if teachers and students do not accept this way of teaching and learning even though it is an excellent potential of the Internet as a learning medium. Therefore, it is important for marketers to evaluate if the internet-based teaching and learning is effective in the education system. Technology Acceptance Model (TAM) is an information system theory that shows how an users come to agree to and exercise a technology. The model proposes that when users are demonstrated with a fresh technology, few factors affect their choice about how and when they will utilize it especially when Perceived Usefulness defined as “the scale to which a personnel thinks that utilizing a particular system would increase his/her job performance. Perceived Ease-To-Use which defined as “the degree to which a person believes that using a particular system would be free from effort” (Fred Davis, 1989). The TAM, being empirically confirmed capable of illumination user behavior across a range of end-user working out technologies although it’s being among the first models to take in psychological factors influencing technology acceptance. While at the similar time being both theoretically justified and pars