Value co-creation is created with the users when they consume or use the product or services. Value co-creation is exclusive among individuals but can influence the user's behaviour in using a product or service and in the users' cognitive space. E-learning as a service platform should deliver value that fulfils users’ needs. Thus, it is essential to identify users' critical features such as forums, videos, and rewards (referring to frequently or most used attributes) on the e-learning platform from the users' view and not the developer's perspective. Students as the primary users of e-learning are essential in creating and extracting users' co-creation values. This paper aims to identify the critical attributes and values from vocational students' perspectives using the means-end chain (MEC) methodology. The relationship among these elements would build a ladder and lead to the purpose of the research. Data were gathered from 151 vocational students using the MEC model and hard laddering – Association pattern technique (APT) technique and developed the summary implication matrix (SIM) and hierarchical value map (HVM). The results showed that students consider eight valuable values, with five dominant values: sense of accomplishment, helpful, self-fulfilment, excitement, and fun and enjoyment of life. Attributes such as games and quizzes, videos, chat forums, rewards, widgets, and apps contribute to co-creation values. Besides, vocational students tend to prefer simulation exercises and live streaming features. The significance of this study is to help identify the co-creation value based on critical elements on an e-learning platform. Building an e-learning platform based on the user's point of view is getting the users to use the system. Further, valuable insight into values may provide input for the design of the e-learning model from the perspective of value.