The development of technology today has impacted many aspects of life and learning is one of those aspects. Elearning is increasingly being used in universities as a new learning technology that helps meet student-cantered learning paradigms. In addition, many universities in many countries in the world use the E-learning system but many of them still need to understand at the end the user acceptance process to this technology. This study focuses on the factors that would examine the students’ attitude towards E-learning and its effectiveness in successful use. The technology acceptance model (TAM) is used in the analysis as a conceptual research framework of E-learning adoption. This paper intends to investigate factors affecting the student’s attitude towards the use of the E-learning system at Girne American University (GAU) in North Cyprus.