Based on the huge development in the field of telecommunications and information technology and the effectiveness of this development in many different fields especially in education, this research aims to make a comparative study between private and public universities in Jordan by investigating the factors that affect the student's attitude towards the use of E-learning system. The study sample consisted of (489) students selected randomly cluster from University of Jordan (JU) and Zarqa University (ZU). The technology acceptance model (TAM) is used in the analysis as a conceptual research framework of E-learning adoption. According to that, a questionnaire distributed to281 students in more than 15faculties at University of Jordan as a public university. The same questionnaire distributed to 208 students in more than 15 faculties at Zarqa University as a private university for the academic year 2015-2016.