This document outlines a strategy and implementation plan for e-learning at Sultan Qaboos University. It establishes goals of providing flexible access to learning, supporting faculty in using e-learning technology, and exploring collaborative projects. Objectives include developing online and blended courses, training faculty, and encouraging e-learning adoption. The plan details methods for faculty-designed materials, monitoring implementation through surveys, and evaluating the strategy every two years. Required resources including training personnel, technology infrastructure, and an initial budget are also discussed.