This study is attempted to the discovery critical factors of employee¡¦s e-Learning system use intention that may help companies understand for e-learning effective implement plans. It starts from literature review for getting the subjects of critical factors of enterprise e-learning and then we integrated technology acceptance model with subjective norm , system flexibility, e-Learning content richness, evaluation and records, e -Learning self-efficacy as the antecedents of perceived usefulness(PU) and perceived ease of use(PEU) Data were collected from seven implemented e-learning companies.. And analysised this structural equation model with SEM. The findings of this study present that employee¡¦s e-learning use intention and attitude are affected and guided by PU, PEOU has less influences power , Subjective norm ,system flexibility, e-Learning content richness are antecedent of PU, User support , e-Learning content richness and e-Learning self-efficacy are PEU¡¦s antecedents. Finally, we made some suggestion for practice and other researcher¡¦s base on the result