As the development of information technology, the biggest change in educational paradigm is apparent in the shift that the emphasis of education is layed on from teachers to learners. E-learning education service through the internet is less restricted in the respect of time and places in comparison with off-line education. Therefore e-Learning is spreaded rapidly and the educational effectiveness of that is needed to be investigated. In this study theoretical research was performed firstly and framework of the study was constructed. After establishment of hypotheses the survey data were collected by the learners of e-Learning and the hypotheses were verified by the SPSS version 12.0. The results are as follows : First, the quality of e-Learning service influences significantly to the technology acceptance of users. Secondly, perceived usability and perceived easiness of technology acceptance model influences significantly to the intention of reuse of users of e-Learning services. Lastly, the playfulness of the Flow theory influences significantly to the intention of reuse of users of e-Learning services. Although there are some limitations in the respect of the numbers of variables, parameters, or samples, this study will contribute for enhancing the effectiveness of education in e-Learning service by providing the acceptance factors of e-learners.