A Thesis Submitted in Partial Fulfillment of the requirements for the Award of the Degree of Master of Business Administration (MBA-Corporate Management) of Mzumbe UniversityThe aim of this research study was to assess Tanzanian lecturers‘ and students‘ attitudes towards the adoption and usage of e-Learning system. A number of hypotheses were formulated for this purpose based on the model called Higher Education E-Learning Adoption Model (HEELAM); derived from four theories namely: Theory of reasoned action (TRA),Technology acceptance Model (TAM), Diffusion of innovation theory (DOI) and social Cognitive Theory (SCT). The model highlights the factors that influence the teachers and students‘ adoption of an e-Learning in higher learning education .These factors are divided into four main categories: the learner characteristics, characteristics of the e-Learning itself, institutional factors, and instructors‘ characteristics. Methodology involved five Institutions from various Universities and Higher learning Institutions present in Mwanza region in Tanzania; the study was conducted in Mwanza region and the number of respondents who participated in this study was 210. In order to accomplish the study, several procedures were carried out, such as data collection which was done using Questionnaire as the main tool for data collection. The main analysis method used was multiple Regression analysis to observe the associations of proposed constructs which was preceded by descriptive statistics, factor analysis, scale analysis, and transformation of variables using Statistical Package for Social Sciences (SPSS). Two dependent variables were involved in this study; Intention to adopt e-Learning and the actual use of e-Learning which were tested against independent variables. The results findings suggest that institutional policy, complexity, openness to change, instructor timely response and Training on the use of e-Learning are positively related to high level of e-Learning usage .Again, Institutional policy was also positively related to intention to adopt e-Learning in the future. Originality/value: These findings indicated that DOI and SCT have been partially supported by the study, because, when measured intention to adopt e-Learning they were not significant, but significantly supported e-Learning usage. This research also contributes to the foundation for future research to improve e-Learning adoption.