The number of positive cases raised over 553 cases on the 16th March 2020. Thus, the Prime Minister of Malaysia announced a Movement Control Order (MCO) starting from 18th March to 31st March 2020. After two weeks, the teaching and learning (TnL) process implemented with a new learning policy at home through online learning and UiTM started Open Distance Learning (ODL) on 12th April 2020 in order to complete the courses in the given period. There are lack of universities practicing with ODL before including UiTM Tapah. Teaching Mathematics via online was very challenging as students are accustomed to the method of Face to Face (F2F) learning since early education. In addition, students were commonly less proficient in spelling and mathematical calculations compared to reading skills. The educators must understand students' background and identify the factors which may affect the learning process. Therefore, this study intends to identify the factors that contribute on students' contentment towards ODL during COVID-19 pandemic. A set of questionnaire constructed using Google form consists of Personal Information (5 items) and ODL information (32 items) sections. Then, the Google form link is shared via Whatsapp and Telegram application. A sample of 336 students who experienced learning Mathematics course through ODL from various faculties in UiTM Tapah were responded to the questionnaire. This study applied convenience sampling method. This study executed Descriptive Analysis and Exploratory Factor Analysis (EFA). It found that there are five factors that contribute towards ODL Contentment in Mathematics among UiTM Tapah students which were Online Learning Readiness, Self-Directed Learning, Technologies, Internet, and Tools, Skills and Acceptance and Motivation for Learning.