15 years has passed since the term ¡§e-learning¡¨ was initially proposed by noted American e-learning specialist, Jay Cross in 1998. With rapid transition in science and technology, e-learning has vigorously developed both in Taiwan and abroad and continuously innovated in applied area. Public sector, private enterprises or academy have invested enormous resources in developing e-learning, aiming to strengthen the power of e-learning and its unique characteristic which enable learners to access to the learning materials they need without limits of time, place and district, meaning anytime and anywhere. Through e-learning, the enterprises can comprehensively divert the professional technique and knowledge inside employees¡¦ mind into enterprises¡¦ property, in order to achieve goal of sustainably preserving valuable knowledge and accordingly enhance enterprises¡¦ competitiveness. Even when over half of large enterprises have utilized e-learning system, many obstacles still exist in the process of introducing it. According to ¡§Up-dated Survey and Analysis on Key Industries that Introduce E-learning¡¨ made by Industrial Bureau of Ministry of Economic Affairs in 2006, the major learning obstacles and difficulties emerge from certain factors, including employees¡¦ low acceptance (27.9%), unable to evaluate training and learning results (26.2%), insufficient digitalization in the company (24.5%), lack of budgets (23%) and lack of long-term program on introducing the system (20.5%) and etc. All these factors indicate no guarantee of enterprises¡¦ success on this matter. This research utilizes case-study as research method, interviewing significantly large scale enterprise, the CPC Corporation Taiwan as to find out what practical measures it took and process it went through to introduce e-learning system and maintain development. The research results demonstrate that: 1.Positive outcomes result from enterprises which introduce e-learning to preserve professional technique and knowledge inside the company and provide multi-learning ways for employees. 2.At the beginning of introducing e-learning, the keys to develop e-learning are acquiring internal top-down supports, planning and implementing the project by specific unit, and welcoming various resources to form learning culture in the enterprises. 3.Only if the enterprises emphasize on internal personnel training, overcoming environmental factors that hinder e-learning development, regularly reviewing position and status of e-learning in enterprises, and programming future direction and strategies, can the enterprises continuously develop e-learning.