<p class="0abstract">There are several reasons why most of the universities implement E-learning. The extent of E-learning programs is being offered by the higher educational institutes in the UAE are evidently expanding. However, very few studies have been carried out to validate the process of how E-learning is being accepted and employed by university students. The study involved a sample of 365 university students. To describe the acceptance process, the Structural Equation Modeling (SEM) method was used. On the basis of the technology acceptance model (TAM), the standard structural model that involved E-learning Computer Self-Efficacy, Social Influence, Enjoyment, System Interactivity, Computer Anxiety, Technical support, Perceived Usefulness, Perceived Ease of Use, Attitude, and Behavioral Intention to Use e-learning, was developed. The findings showed that TAM served as a suitable theoretical tool to comprehend the acceptance of e-learning by users. The most critical construct to explain the causal process employed in the model was E-learning Computer Self-Efficacy, Social Influence, Enjoyment, System Interactivity, Computer Anxiety, Technical support, Perceived Usefulness, Perceived Ease of Use, Attitude, followed by Behavioral Intention to Use e-learning. Practical implications are offered by the outcomes for decision makers, professionals and developers in how effective E-learning systems can be implemented properly.</p>