Abstract After the information technology has rapidly improved and Internet has widespread proliferated, e-learning has become an important trend for enterprise education and training but many companies still stay in the waiting or hesitation stage. Some companies intend to carry out e-learning but they do not know how to implement or what is the key to success. The critical factors of enterprise e-learning are still obscure for them. This study is attempted to establish an implementation/advance model that may help companies understand the critical factors of enterprise e-learning for designing effective plans. It starts from literature review for getting the subjects of critical factors of enterprise e-learning and then construct a list of factors. Data were collected by six interviews with the managers and trainee from six implemented e-learning companies. Afterwards, model was established. The findings of this study present that all e-learning actions are effected and guided by the strategies, culture and system/method factors. In the implementation procedure, there are effective factors ¡V course, teaching materials, instructional design, and information technology and infrastructure, which affect the results of achievement and learning. Learning result is also directly affected by characteristic of trainee.