E-learning has become a most popular learning approach of higher education in Sri Lanka, due to the advancements of Information Technology. This study focused on the undergraduates’ acceptance of e-learning as an effective tool. The successfulness of implementing e-learning requires the understanding of end-user acceptance process. Therefore, this study focused on investigating the acceptance of e-learning approach among undergraduates in Western Province, Sri Lanka. The aim of this research was to provide a set of factors to be considered when an E-learning activity is planned and proposed to E-learners in universities of Sri Lanka. The Technology Acceptance Model which was modified by including some factors was used as the basic framework of this study which was suitable for achieving the objectives of the research. This study was based on total sample of 209 students who are following Computing degrees in the universities located in Western Province, Sri Lanka. The results of this study suggested that university students tend to focus more on perceived ease of use on e-learning and the students’ attitude has more influence on intention to use e – learning. So it could be concluded that providing more technological facilities with infrastructure would increase the positive attitude towards using e-learning among university students and behavioral intention to use.