Due to the development of information telecommunication technology, e-learning industry is rapidly expanding its scope along with its production technology. The recent trend of e-learning program is likely converted from Wmv(Window Media Video) of Microsoft to Flv(Flash video), which has less capacity but better quality than other image file. It has successfully drawn the users attention since Flv can operate at most OS environments and browsers let alone with window and Lenux without extra players and codec setup. However, there is no accurate data on comparative analysis between Wmv and Flv regarding capacity, quality and production time. Therefore, the study shows the comparative data analysis on Wmv and Flv so as to set out production platform up to its idiosyncrasy.