Abstract-The purpose of this study is to determine whether learners are willing to transfer learning in this mobile learning environment via SMS. The reason for this is to measure the effectiveness of the new method used in learning and education especially in distance education field. For this reason, students' responses are gathered which looked at three factors namely learner characteristic, learning design and learning environment. The data are gathered through a survey research design with questionnaires using five-point likert scale. The questionnaires was administered for 105 distance education students from four courses including Bachelor of Science, Bachelor of Arts, Bachelor of Social Science and Bachelor of Management. The Rasch Model Analysis was used to measure these dimensions. Rasch Model is a one-parameter logistic model within item response theory (IRT) whereby the amount of a given latent trait in a person and the amount of that same latent trait reflected in various items can be estimated independently yet still compared explicitly to one another. The result of the study showed that learning transfer occurred and being influenced most by learner's characteristics especially in term of their motivation as well as their perceive utility/value of the SMS learning to their job and academic performances.