Abstract
The development of IT (Information Technology) continues to grow at a remarkable pace. A large part of the development has come from the Internet and changed the lives of ordinary people and companies alike. The Internet has affected the way companies and educational organizations create and implement their e-Learning models. This paper considers the company user, academic user and the general user viewpoints that are developing business e-Learning models to fit their needs. This paper introduces an e-Learning business model using data gathered from corporate, educational institutions and general users from a market and content perspective.