Aims. Simultaneous with the rapid changes of techniques and skills and emergence of new phenomena in information technology, existance of widespread communication networks like internet and advanced tools and educational facilities were modificated the training methods and this become possible that the wide spectrum of knowledge seekers around the world and from long distances come under the remote educating network coverage and learn by differently from traditional and usual methods. In distance education, lifelong learning is possible without space and time limits for each person. This study reviewed the effective factors in acceptance of "e-learning" by nursing students.

  Methods. This is a descriptive correlative study. The study society were nursing students that 33 of them selected based on easy samples method. The data collection tool was a questionnaire with three parts which its questions designed based on the structures and factors forming "technology acceptance model". Validity of the questionnaire determined by content validity and reliability of that by Cronbakh alpha.

  Results. Rate of understanding the ease and also understanding the usefulness of e-learning was at “good” level. About half of the samples expressed the attitude and willingness of studying by e-learning method “medium”.

  Conclusion. Two factors of understanding the ease and understanding the usefulness correlate to acceptance of electronic learning.