This research paper aim to study the acceptance of the e-learning technology by Saudi Arabian Students through a study with a sample of 120 students from Taibah University. The kingdom of Saudi Arabia has Launched the e-learning at the national center of e-learning, and has created a structure to manage this new way of teaching and learning in majority of universities in Saudi Arabia with creation of the deanship of e-learning in each university. The introduction of this new technology of teaching and learning for students promotes the technological learning system in Saudi Arabia, for professors and for the institutions and for all actors of online education. The introduction of the innovation in Saudi Arabian learning system motivated us to ask the question: Does this new system, regarded innovation as it is year defined from Rogers (1995), Can Be Accepted by students? The Technology Acceptance Model (TAM) developed by Davis (1989) is one of the Most Important models to explain innovation adoptions. Explains the adoption of this model by two factors: the Perceived Usefulness of the system (PU) and Its Perceived Ease of Use (PEU).