The paper explores the critical factors of the implementation of e-learning in higher institutions from the EU perspective, by comparing e-learning in two cultural contexts: the UK and Taiwan. The study employs qualitative methods to illustrate the e-learning implementation panorama, by interviewing top management groups, leaders and strategic planners, hardware and software experts, instructional designers, participants from different schools, and course participants (including students). This paper summarises the Critical Success Factors (CSF) of e-learning from the EU perspective. An initial framework is developed to present the main differences of e-learning development in the higher institutes in the two cultures examined.