This document discusses a study on the implications of e-learning in Malaysian tertiary education. It begins with an introduction and background to e-learning and its increasing role in education. The study used questionnaires distributed to 50 students and interviews with lecturers and IT professionals at Universiti Kebangsaan Malaysia to understand perceptions of e-learning and challenges to adoption. Key findings indicated that students have positive views of e-learning and Internet access, but infrastructure, changing teaching culture, and lack of skills were challenges faced. The study concludes that e-learning acceptance requires collective effort from students, lecturers, and management with appropriate technology and support.